{"data":{"id":"us-sc/s.c.-code-ann.-4-10-560","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-560","heading":"Date of imposition.","body":"If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 5 Personal Property Tax Exemption Sales Tax Act"],"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":"f6597ef23b0707e36e6332d7ab91a6d5e81cf6c343604fc355fd6122995f7ba1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-550","next":"us-sc/s.c.-code-ann.-4-10-570"},"notice":"GroundRules: Original legal text. Not legal advice."}