{"data":{"id":"us-sc/s.c.-code-ann.-12-36-75","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-75","heading":"Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.","body":"(A) Notwithstanding any other provision of this chapter, tangible or intangible property that is:\n(1) owned or leased by a person that has contracted with a commercial printer for printing and used in connection with a printing contract; and\n(2) located at the premises of the commercial printer;\nshall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing by reason of any printing contract which may include storing and shipping the items printed shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.\n(B) Notwithstanding any other provision of this chapter, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retailer or to collect or remit the sales or use tax imposed by this chapter:\n(1) the ownership or leasing by that person of tangible or intangible property located at the South Carolina premises of the commercial printer and used in connection with printing contracts;\n(2) the sale by that person of property printed or imprinted at and shipped or distributed from the South Carolina premises of the commercial printer by the commercial printer;\n(3) the activities performed pursuant or incident to a printing contract by or on behalf of that person at the South Carolina premises of the commercial printer by the commercial printer; or\n(4) the activities performed pursuant or incident to a printing contract by the commercial printer in South Carolina for or on behalf of that person.","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":"9cd6bdd61145fd53337ffb749d28379cc8414bee5f94ba208d43a5ef736de32f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-71","next":"us-sc/s.c.-code-ann.-12-36-80"},"notice":"GroundRules: Original legal text. Not legal advice."}