Notwithstanding Section 4-10-310, Section 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Chapter 37, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction.
S.C. Code Ann. § 4-10-315
Additional sale and use tax not exceeding one percent
Known as the Capital Project Sales Tax Act
The act spans §§ 4–4 (11 sections).
2022 Act No. 189 (H.3948), SECTION 4, eff May 16, 2022.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.