South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-1930 — Application of article

Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.

Last amended: 2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005).

Source: official text