South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-1110 — Additional sales, use and casual excise tax imposed on certain items; exceptions

Beginning June 1, 2007, an additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter, except that this additional one percent tax does not apply to amounts taxed pursuant to Section 12-36-920(A), the tax on accommodations for transients, nor does this additional tax apply to items subject to a maximum sales and use tax pursuant to Section 12-36-2110 nor to the sale of unprepared food which may be lawfully purchased with United States Department of Agriculture food coupons.

Last amended: 2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006. Editor's Note 2006 Act No. 388, Pt I, SECTION l.C, provides as follows: "The provisions of Section 4-10-350(F) and (G) of the 1976 Code apply mutatis mutandis with respect to the tax imposed pursuant to Article 11, Chapter 36, Title 12 of the 1976 Code as added by this section." 2006 Act No. 388, Pt I SECTION 4.D, provides as follows: "The imposition of the sales, use, and casual excise taxes imposed pursuant to Chapter 36 of Title 12 of th

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