South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-1370
Presumption of applicability of tax
Official textscstatehouse.gov
# (A)
It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale.
# (B)
It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State.
Source: view the official text
In this chapter (40 sections)
- 12-36-520 · Bond requirement for retailers without permanent sales…
- 12-36-540 · License application information; separate license required…
- 12-36-550 · Duration of license's validity; display of license; license…
- 12-36-560 · Operation of business without license or with license…
- 12-36-570 · Penalty for failure to pay license tax
- 12-36-910 · Five percent tax on tangible personal property; laundry…
- 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…
- 12-36-1110 · Additional sales, use and casual excise tax imposed on…
- 12-36-1120 · Revenue of taxes credited to Homestead Exemption Fund
- 12-36-1130 · Prescribing amounts added to sales price to reflect…
- 12-36-1310 · Imposition of tax; rate; applicability; credit for tax…
- 12-36-1320 · Tax on transient construction property
- 12-36-1330 · Tax on storage, use, or consumption of tangible personal…
- 12-36-1340 · Collection of tax by retailer sellers
- 12-36-1350 · Time of collection of tax by retail seller; refunding or…
- 12-36-1360 · Filing use tax return; payment of tax directly to State
- 12-36-1370 · Presumption of applicability of tax
- 12-36-1710 · Excise tax on casual sales of motor vehicles, motorcycles,…
- 12-36-1720 · Application of tax
- 12-36-1730 · Wilful avoidance of tax; penalty
- 12-36-1740 · Penalty for failure to pay casual excise tax
- 12-36-1910 · Definitions
- 12-36-1920 · Sourcing of sale of telecommunications services
- 12-36-1930 · Application of article
- 12-36-2110 · Maximum tax on sale or lease of certain items; calculation…
- 12-36-2120 · Exemptions from sales tax
- 12-36-2130 · Exemptions from use tax
- 12-36-2140 · Exemptions; distribution facility
- 12-36-2510 · Certificates allowing taxpayer to purchase tangible…
- 12-36-2520 · Tax liability when property delivered out of state;…
- 12-36-2530 · Documentation of entitlement to tax exemption for goods to…
- 12-36-2540 · Duty to keep records and books
- 12-36-2550 · Use of overpayment of tax to offset underpayment or penalty
- 12-36-2560 · Payment of tax on sales made on installment basis
- 12-36-2570 · Time when tax payment due; monthly report
- 12-36-2580 · Special authorization to pay tax quarterly