{"data":{"id":"us-sc/s.c.-code-ann.-12-36-5","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-5","heading":"Short title.","body":"This chapter may be cited as the \"South Carolina Sales and Use Tax Act\".","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":"b8b6aed1d78ccde58a0e1cdf1888ad3ebac2ee0283034b5e0c205f3292518d62","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-35-100","next":"us-sc/s.c.-code-ann.-12-36-10"},"notice":"GroundRules: Original legal text. Not legal advice."}