{"data":{"id":"us-sc/s.c.-code-ann.-27-32-170","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 27-32-170","heading":"Proceeds from sale or exchange exempt from sales tax.","body":"The gross proceeds from the sale or resale of a vacation time sharing plan and the exchange of an interest in a vacation time sharing plan are exempt from sales tax imposed by Chapter 36 of Title 12 pursuant to the provisions of Section 12-36-2120.","path":["Title 27 - PROPERTY AND CONVEYANCES","CHAPTER 32 Vacation Time Sharing Plans","ARTICLE 1 Vacation Time Sharing Plans"],"source_url":"https://www.scstatehouse.gov/code/t27c032.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:56:49Z","sha256":"5a466e7e5c2d67285f54e94801532e49ab7f2a227e843984c7e92d7c1edec711","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-27-32-160","next":"us-sc/s.c.-code-ann.-27-32-180"},"notice":"GroundRules: Original legal text. Not legal advice."}