Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.
S.C. Code Ann. § 12-36-1360
Filing use tax return; payment of tax directly to State
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
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.