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South Carolina Code of Laws

Article 25

General Provisions

12-36-2510Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption 12-36-2520Tax liability when property delivered out of state; violations 12-36-2530Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser 12-36-2540Duty to keep records and books 12-36-2550Use of overpayment of tax to offset underpayment or penalty 12-36-2560Payment of tax on sales made on installment basis 12-36-2570Time when tax payment due; monthly report 12-36-2580Special authorization to pay tax quarterly 12-36-2590Department authorized to require returns and payment for other than monthly periods 12-36-2610Discount for timely payment of tax 12-36-2620Sales and use taxes composed of two components 12-36-2630Seven percent sales tax on accommodations for transients composed of three components 12-36-2640Casual excise tax composed of two components 12-36-2645Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues 12-36-2646Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties 12-36-2650Taxes in this chapter not to supersede any other taxes, licenses, or charges 12-36-2660Administration and enforcement of chapter 12-36-2670Persons permitted to administer oaths and take acknowledgments 12-36-2680Exemption certificate; exempt sale 12-36-2690Role of distribution facility in determining physical presence in state for sales and use tax purposes 12-36-2691Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment 12-36-2692Notification required 12-36-2695Sales taxes or admission taxes; boundary clarification