Beginning June 1, 2007, an additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter, except that this additional one percent tax does not apply to amounts taxed pursuant to Section 12-36-920(A), the tax on accommodations for transients, nor does this additional tax apply to items subject to a maximum sales and use tax pursuant to Section 12-36-2110 nor to the sale of unprepared food which may be lawfully purchased with United States Department of Agriculture food coupons.
S.C. Code Ann. § 12-36-1110
Additional sales, use and casual excise tax imposed on certain items; exceptions
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12-36-10 to 12-36-950 (76 sections).
Applied in 2 court decisions — leading case Berkeley County School District v. South Carolina Department of Revenue (2009)
Most recently applied in BERKELEY COUNTY SCH. v. Dept. of Rev. (July 2009)
2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.