{"data":{"id":"us-sc/s.c.-code-ann.-58-9-2630","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 58-9-2630","heading":"Tax collections and payments.","body":"(A) A government-owned communications service provider shall pay or collect taxes annually in a manner equivalent to taxes paid by a nongovernment-owned communications service provider through payment of the following:\n(1) all state taxes, including corporate income taxes under Section 12-6-530, and utility license taxes under Section 12-20-100;\n(2) all local taxes, including local business license taxes, under Section 58-9-2230, together with any franchise fees and other local taxes and fees, including impact, user, service, or permit fees, pole rental fees, and rights-of-way franchise, consent, or administrative fees; and\n(3) all property taxes on otherwise exempt real and personal property that are directly used in the provision of a communications service.\n(B) A government-owned communications service provider shall compute, collect, and remit taxes in the same manner as a nongovernment-owned communications service provider and must be entitled to the same deductions.\n(C) A government-owned communications service provider shall annually remit to the general fund of the government entity owning the communications service provider an amount equal to all taxes or fees a private sector communications service provider must pay.\n(D) The taxpayer confidentiality provisions contained in Title 12 do not apply to the filing of a government-owned communications service provider. However, the Department of Revenue shall require an annual report of all communications service providers. The report must require a communications company licensed in this State to report the total gross of retail communications to which the business license tax is applicable pursuant to Section 58-9-2220. This information must be available to any entity authorized to collect a tax on retail communications or its agent. Information provided to an entity or agent authorized to collect a tax must not be disclosed or provided to another person. This information may only be used by an entity or agent of an entity authorized to collect a tax for purposes of determining the accuracy of tax returns, filings, and payment of taxes.","path":["Title 58 - PUBLIC UTILITIES, SERVICES AND CARRIERS","CHAPTER 9 Telephone, Telegraph and Express Companies","ARTICLE 23 Government-Owned Communications Service Providers"],"source_url":"https://www.scstatehouse.gov/code/t58c009.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:56:09Z","sha256":"f0d997ec7227e62e0e4a3cb530d271d512b9f4d3cfa91fe491bfec1d9090b5b3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-58-9-2620","next":"us-sc/s.c.-code-ann.-58-9-2650"},"notice":"GroundRules: Original legal text. Not legal advice."}