Article

Use Tax

S.C. Code Ann. § 12-36-1310— Imposition of tax; rate; applicability; credit for tax paid in another state
S.C. Code Ann. § 12-36-1320— Tax on transient construction property
S.C. Code Ann. § 12-36-1330— Tax on storage, use, or consumption of tangible personal property
S.C. Code Ann. § 12-36-1340— Collection of tax by retailer sellers
S.C. Code Ann. § 12-36-1350— Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state
S.C. Code Ann. § 12-36-1360— Filing use tax return; payment of tax directly to State
S.C. Code Ann. § 12-36-1370— Presumption of applicability of tax