Article

General Provisions

S.C. Code Ann. § 12-36-2510— Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption
S.C. Code Ann. § 12-36-2520— Tax liability when property delivered out of state; violations
S.C. Code Ann. § 12-36-2530— Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser
S.C. Code Ann. § 12-36-2540— Duty to keep records and books
S.C. Code Ann. § 12-36-2550— Use of overpayment of tax to offset underpayment or penalty
S.C. Code Ann. § 12-36-2560— Payment of tax on sales made on installment basis
S.C. Code Ann. § 12-36-2570— Time when tax payment due; monthly report
S.C. Code Ann. § 12-36-2580— Special authorization to pay tax quarterly
S.C. Code Ann. § 12-36-2590— Department authorized to require returns and payment for other than monthly periods
S.C. Code Ann. § 12-36-2610— Discount for timely payment of tax
S.C. Code Ann. § 12-36-2620— Sales and use taxes composed of two components
S.C. Code Ann. § 12-36-2630— Seven percent sales tax on accommodations for transients composed of three components
S.C. Code Ann. § 12-36-2640— Casual excise tax composed of two components
S.C. Code Ann. § 12-36-2645— Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues
S.C. Code Ann. § 12-36-2646— Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties
S.C. Code Ann. § 12-36-2647— Repealed
S.C. Code Ann. § 12-36-2650— Taxes in this chapter not to supersede any other taxes, licenses, or charges
S.C. Code Ann. § 12-36-2660— Administration and enforcement of chapter
S.C. Code Ann. § 12-36-2670— Persons permitted to administer oaths and take acknowledgments
S.C. Code Ann. § 12-36-2680— Exemption certificate; exempt sale
S.C. Code Ann. § 12-36-2690— Role of distribution facility in determining physical presence in state for sales and use tax purposes
S.C. Code Ann. § 12-36-2691— Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment
S.C. Code Ann. § 12-36-2692— Notification required
S.C. Code Ann. § 12-36-2695— Sales taxes or admission taxes; boundary clarification