Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.
S.C. Code Ann. § 12-36-1930
Application of article
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12-36-10 to 12-36-950 (76 sections).
2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005).
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.