"Business" includes all activities, with the object of gain, profit, benefit, or advantage, either direct or indirect. Subactivities of a business which produce marketable commodities, used or consumed in the business, are taxable transactions.
S.C. Code Ann. § 12-36-20
"Business"
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.