South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-317
Sales of Repossessed Property
Official textscstatehouse.gov
The following addresses the application of the sales and use tax to repossessed property.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-313.4 · Alteration Charges
- 117-314 · Construction
- 117-314.1 · Sales of Building Materials
- 117-314.2 · Building Materials
- 117-314.3 · Transferred Property, Use Tax Liability
- 117-314.4 · Awnings
- 117-314.5 · Elevators
- 117-314.6 · Pumps
- 117-314.7 · Pump Installed by Contractor
- 117-314.8 · Crossties, Timbers, Etc
- 117-314.9 · Contractors Equipment, Useful Life of
- 117-314.10 · Machines, Pipe Threading
- 117-314.11 · Federal Government Construction Contracts
- 117-315 · Newspapers and Newsprint Paper
- 117-315.1 · Newspapers
- 117-315.2 · Newsprint Paper
- 117-315.3 · Newspaper Publishers
- 117-316 · Books
- 117-316.1 · Textbooks
- 117-316.2 · Sale of Books to Libraries
- 117-317 · Sales of Repossessed Property
- 117-317.1 · Finance Companies and Other Lending Institutions
- 117-317.2 · Retailers
- 117-318 · Gross Proceeds of Sales and Sales Price
- 117-318.2 · Carrying and Finance Charges
- 117-318.3 · Lay-away Sales
- 117-318.4 · Withdrawals for Use-Renter
- 117-318.5 · Gift Wrapping Charges
- 117-318.6 · Gratuities
- 117-318.7 · Bottle Deposits
- 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
- 117-319 · Warehousemen
- 117-320 · Use Tax
- 117-320.1 · Property Purchased and Used Without the State TTT Later…
- 117-320.2 · Vehicles Replaced under Insurance Contracts
- 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
- 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
- 117-321.2 · Dry Dock
- 117-322 · Casual and Isolated Sales
- 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…