{"data":{"id":"us-sc/s.c.-code-ann.-4-10-25","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-25","heading":"Construction contracts; application.","body":"The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax levied under Section 4-10-20 in a county, either under the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the local sales and use tax provided in Section 4-10-20 if a verified copy of the contract is filed with the South Carolina Department of Revenue within six months after the imposition of the local sales and use tax.","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":"159bd2629229a3e27f903e0607474c1f82f78f79d3577035085844e6efc14939","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-20","next":"us-sc/s.c.-code-ann.-4-10-30"},"notice":"GroundRules: Original legal text. Not legal advice."}