S.C. Code Ann. § 12-36-2620

Sales and use taxes composed of two components

Known as the South Carolina Sales and Use Tax Act

The act spans §§ 12-36-10 to 12-36-950 (76 sections).

Applied in 1 court decision — leading case Ex Parte Condon v. State (2003)

Most recently applied in Ex Parte Condon v. State (June 2003)

1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 50A, eff July 1, 2001.

The taxes imposed by Sections 12-36-910, 12-36-920(B), 12-36-1310, and 12-36-1320 are composed of two taxes as follows:

(1) a four percent tax, which must be credited as provided in Section 59-21-1010(A); and

(2) a one percent tax, which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to sales to an individual eighty-five years of age or older purchasing tangible personal property for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.

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