S.C. Code Ann. § 12-36-1370

Presumption of applicability of tax

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; 1993 Act No. 181, SECTION 196.

(A) It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale.

(B) It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.