"Person" includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, any group or combination acting as a unit, the State, any state agency, any instrumentality, authority, political subdivision, or municipality.
S.C. Code Ann. § 12-36-30
"Person"
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
Applied in 1 court decision — leading case South Carolina Department of Revenue v. Anonymous Co. A (2009)
Most recently applied in South Carolina Department of Revenue v. Anonymous Co. A (June 2009)
1990 Act No. 612, Part II, SECTION 74A; 1995 Act No. 61, SECTION 3.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.