{"data":{"id":"us-sc/s.c.-code-ann.-12-36-30","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-30","heading":"\"Person\".","body":"\"Person\" includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, any group or combination acting as a unit, the State, any state agency, any instrumentality, authority, political subdivision, or municipality.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 1 Citation and Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"eb101cd83cff8252215f136e4d40cad55d6c3f7160b165b9c7980c61bc1f03fd","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-20","next":"us-sc/s.c.-code-ann.-12-36-40"},"notice":"GroundRules: Original legal text. Not legal advice."}