Article

Citation and Definitions

S.C. Code Ann. § 12-36-5— Short title
S.C. Code Ann. § 12-36-10— Effect of definitions
S.C. Code Ann. § 12-36-20— "Business"
S.C. Code Ann. § 12-36-30— "Person"
S.C. Code Ann. § 12-36-40— "Taxpayer"
S.C. Code Ann. § 12-36-50— "In this State" or "in the State"
S.C. Code Ann. § 12-36-60— "Tangible personal property"
S.C. Code Ann. § 12-36-70— "Retailer" and "seller"
S.C. Code Ann. § 12-36-71— "Marketplace facilitator"
S.C. Code Ann. § 12-36-75— Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions
S.C. Code Ann. § 12-36-80— "Retailer maintaining a place of business in this State"
S.C. Code Ann. § 12-36-90— "Gross proceeds of sales"
S.C. Code Ann. § 12-36-100— "Sale" and "purchase"
S.C. Code Ann. § 12-36-110— Sale at retail; retail sale
S.C. Code Ann. § 12-36-120— "Wholesale sale" and "sale at wholesale"
S.C. Code Ann. § 12-36-130— "Sales price"
S.C. Code Ann. § 12-36-140— "Storage" and "use"
S.C. Code Ann. § 12-36-150— "Transient construction property"