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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-2647

Repealed

Official textscstatehouse.gov

Last amended: Former Section, titled Tax revenue on sales, use, and casual excise taxes; distribution, had the following history: 2013 Act No. 98, SECTION 5.B, eff June 24, 2013; 2016 Act No. 275 (S.1258), SECTION 85, eff July 1, 2016. Repealed by 2017 Act No. 40, SECTION 7.D, eff July 1, 2017.

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In this chapter (40 sections)
  1. 12-36-1330 · Tax on storage, use, or consumption of tangible personal…
  2. 12-36-1340 · Collection of tax by retailer sellers
  3. 12-36-1350 · Time of collection of tax by retail seller; refunding or…
  4. 12-36-1360 · Filing use tax return; payment of tax directly to State
  5. 12-36-1370 · Presumption of applicability of tax
  6. 12-36-1710 · Excise tax on casual sales of motor vehicles, motorcycles,…
  7. 12-36-1720 · Application of tax
  8. 12-36-1730 · Wilful avoidance of tax; penalty
  9. 12-36-1740 · Penalty for failure to pay casual excise tax
  10. 12-36-1910 · Definitions
  11. 12-36-1920 · Sourcing of sale of telecommunications services
  12. 12-36-1930 · Application of article
  13. 12-36-2110 · Maximum tax on sale or lease of certain items; calculation…
  14. 12-36-2120 · Exemptions from sales tax
  15. 12-36-2130 · Exemptions from use tax
  16. 12-36-2140 · Exemptions; distribution facility
  17. 12-36-2510 · Certificates allowing taxpayer to purchase tangible…
  18. 12-36-2520 · Tax liability when property delivered out of state;…
  19. 12-36-2530 · Documentation of entitlement to tax exemption for goods to…
  20. 12-36-2540 · Duty to keep records and books
  21. 12-36-2550 · Use of overpayment of tax to offset underpayment or penalty
  22. 12-36-2560 · Payment of tax on sales made on installment basis
  23. 12-36-2570 · Time when tax payment due; monthly report
  24. 12-36-2580 · Special authorization to pay tax quarterly
  25. 12-36-2590 · Department authorized to require returns and payment for…
  26. 12-36-2610 · Discount for timely payment of tax
  27. 12-36-2620 · Sales and use taxes composed of two components
  28. 12-36-2630 · Seven percent sales tax on accommodations for transients…
  29. 12-36-2640 · Casual excise tax composed of two components
  30. 12-36-2645 · Taxes applicable to proceeds of 900/976 telephone service;…
  31. 12-36-2646 · Retailers to post notice of tax exclusion available to…
  32. 12-36-2647 · Repealed
  33. 12-36-2650 · Taxes in this chapter not to supersede any other taxes,…
  34. 12-36-2660 · Administration and enforcement of chapter
  35. 12-36-2670 · Persons permitted to administer oaths and take…
  36. 12-36-2680 · Exemption certificate; exempt sale
  37. 12-36-2690 · Role of distribution facility in determining physical…
  38. 12-36-2691 · Distribution facility nexus; criteria for and duration of…
  39. 12-36-2692 · Notification required
  40. 12-36-2695 · Sales taxes or admission taxes; boundary clarification
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