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South Carolina Code of Laws
Title 12
Chapter 36
Article 13
Use Tax
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12-36-1310
Imposition of tax; rate; applicability; credit for tax paid in another state
12-36-1320
Tax on transient construction property
12-36-1330
Tax on storage, use, or consumption of tangible personal property
12-36-1340
Collection of tax by retailer sellers
12-36-1350
Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state
12-36-1360
Filing use tax return; payment of tax directly to State
12-36-1370
Presumption of applicability of tax