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South Carolina Code of Laws
Title 12
Chapter 36
Article 1
Citation and Definitions
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12-36-5
Short title
12-36-10
Effect of definitions
12-36-20
"Business"
12-36-30
"Person"
12-36-40
"Taxpayer"
12-36-50
"In this State" or "in the State"
12-36-60
"Tangible personal property"
12-36-70
"Retailer" and "seller"
12-36-71
"Marketplace facilitator"
12-36-75
Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions
12-36-80
"Retailer maintaining a place of business in this State"
12-36-90
"Gross proceeds of sales"
12-36-100
"Sale" and "purchase"
12-36-110
Sale at retail; retail sale
12-36-120
"Wholesale sale" and "sale at wholesale"
12-36-130
"Sales price"
12-36-140
"Storage" and "use"
12-36-150
"Transient construction property"