The sales and use taxes imposed by this chapter also extend to gross proceeds accruing or proceeding from the business of providing 900/976 telephone service except that the applicable rate of the tax is ten percent. All revenues derived from the tax imposed by this section must be credited to the general fund of the State.
S.C. Code Ann. § 12-36-2645
Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
1992 Act No. 501, Part II, SECTION 33A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.