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South Carolina Code of Laws
Title 4
Chapter 10
Article 1
Local Option Sales Tax
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4-10-10
Definitions
4-10-20
Rate of tax; exemptions; reports by utilities; rental units
4-10-25
Construction contracts; application
4-10-30
Referendum on question of implementing local option sales and use tax within county
4-10-35
Petition to rescind tax; referendum
4-10-40
Distribution of revenue allocated to Property Tax Credit Fund
4-10-50
Distribution of revenue set aside for the County/Municipal Revenue Fund
4-10-60
Withholdings from amount collected by counties; apportionment amongst other counties
4-10-65
Local option tax revenues not identified as to unit must go to local option supplemental revenue fund
4-10-67
Deposit and distribution of local option use tax
4-10-70
Determination of amount to be received by eligible unit within county area
4-10-80
Reports as to total amount of revenue collected
4-10-90
Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds
4-10-100
Commencement of local sales and use tax