{"data":{"id":"us-sc/s.c.-code-ann.-4-10-100","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-100","heading":"Commencement of local sales and use tax.","body":"Notwithstanding the date of general imposition of the local sales and use tax authorized pursuant to this chapter, with respect to services that are regularly billed on a monthly basis, the local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the date of general imposition.","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 1 Local Option Sales Tax"],"source_url":"https://www.scstatehouse.gov/code/t04c010.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:20:54Z","sha256":"e723adc26025ca9cb7bebe7b343831fd957f0b640b2fa6980d706e111f803730","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-90","next":"us-sc/s.c.-code-ann.-4-10-300"},"notice":"GroundRules: Original legal text. Not legal advice."}