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South Carolina Code of Laws
Title 12
Chapter 36
Article 9
Sales Tax
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12-36-910
Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods
12-36-920
Tax on accommodations for transients; reporting
12-36-922
Accommodations tax return information
12-36-930
Sale of motor vehicle to resident of another state
12-36-940
Amounts that may be added to sales price because of tax
12-36-950
Presumption as to gross proceeds; burden of proof; resale certificate