The words, terms, and phrases defined in this article have the meaning provided, except when the context clearly indicates a different meaning.
S.C. Code Ann. § 12-36-10
Effect of definitions
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
Applied in 1 court decision — leading case Travelscape, LLC v. South Carolina Department of Revenue (2011)
Most recently applied in Travelscape, LLC v. South Carolina Department of Revenue (January 2011)
1990 Act No. 612, Part II, SECTION 74A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.