This chapter may be cited as the "South Carolina Sales and Use Tax Act".
S.C. Code Ann. § 12-36-5
Short title
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
Applied in 1 court decision — leading case Hospitality Ass'n of South Carolina, Inc. v. County of Charleston (1995)
Most recently applied in Hospitality Ass'n of South Carolina, Inc. v. County of Charleston (November 1995)
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.