If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.
S.C. Code Ann. § 4-10-560
Date of imposition
Known as the Personal Property Tax Exemption Sales Tax Act
The act spans §§ 4–4 (10 sections).
2000 Act No. 387, Part II, SECTION 99A, eff March 6, 2001.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.