South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-1930
Application of article
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-36-2590 · Department authorized to require returns and payment for…
- 12-36-2610 · Discount for timely payment of tax
- 12-36-2620 · Sales and use taxes composed of two components
- 12-36-2630 · Seven percent sales tax on accommodations for transients…
- 12-36-2640 · Casual excise tax composed of two components
- 12-36-2645 · Taxes applicable to proceeds of 900/976 telephone service;…
- 12-36-2646 · Retailers to post notice of tax exclusion available to…