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S.C. Code Ann. § 12-36-922

Accommodations tax return information

Known as the South Carolina Sales and Use Tax Act

The act spans §§ 12–12 (76 sections).

2022 Act No. 237 (S.901), SECTION 3, eff June 22, 2022.

For each accommodations tax return filed with multiple locations, the filer also must provide electronically the location information by address and the amount of net taxable sales for each location.

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