Article

Sales Tax

S.C. Code Ann. § 12-36-910— Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods
S.C. Code Ann. § 12-36-920— Tax on accommodations for transients; reporting
S.C. Code Ann. § 12-36-922— Accommodations tax return information
S.C. Code Ann. § 12-36-930— Sale of motor vehicle to resident of another state
S.C. Code Ann. § 12-36-940— Amounts that may be added to sales price because of tax
S.C. Code Ann. § 12-36-950— Presumption as to gross proceeds; burden of proof; resale certificate