South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-2650
Taxes in this chapter not to supersede any other taxes, licenses, or charges
Official textscstatehouse.gov
The taxes imposed by this chapter are in addition to all other taxes, licenses, and charges and no provisions of this chapter may be construed to relieve a person from the payment of a license or privilege tax now or hereafter imposed by law.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-36-2647 · Repealed
- 12-36-2650 · Taxes in this chapter not to supersede any other taxes,…
- 12-36-2660 · Administration and enforcement of chapter
- 12-36-2670 · Persons permitted to administer oaths and take…
- 12-36-2680 · Exemption certificate; exempt sale
- 12-36-2690 · Role of distribution facility in determining physical…
- 12-36-2691 · Distribution facility nexus; criteria for and duration of…
- 12-36-2692 · Notification required
- 12-36-2695 · Sales taxes or admission taxes; boundary clarification