{"data":{"id":"us-sc/s.c.-code-ann.-12-36-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-40","heading":"\"Taxpayer\".","body":"\"Taxpayer\" means any person liable for taxes under this chapter.","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":"e6e7bf7331c6e01513682f0cb9f76347088320e5902c40166f70f42f8f523a6e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-30","next":"us-sc/s.c.-code-ann.-12-36-50"},"notice":"GroundRules: Original legal text. Not legal advice."}