S.C. Code Ann. § 12-36-1350 — Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state

(A) Every seller making sales of tangible personal property for storage, use, or other consumption in this State, not otherwise exempted, shall at the time of making the sales or, if the storage, use, or consumption is not then taxable, at the time the storage, use, or other consumption is taxable, collect the use tax from the purchaser and give to the purchaser a receipt showing the amount subject to the tax and the amount of tax collected.
(B) The seller shall not advertise or state, in any manner, that the use tax, or any part of it:
(1) will be assumed or absorbed by the seller;
(2) will not be added to the selling price; or
(3) will be refunded.
(C) The tax required in this article to be collected by the seller constitutes a debt owed by the seller to this State.