South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-60
"Tangible personal property"
"Tangible personal property" means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. It also includes services and intangibles, including communications, laundry and related services, furnishing of accommodations and sales of electricity, the sale or use of which is subject to tax under this chapter and does not include stocks, notes, bonds, mortgages, or other evidences of debt. Tangible personal property does not include the transmission of computer database information by a cooperative service when the database information has been assembled by and for the exclusive use of the members of the cooperative service.
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In this chapter (40 sections)
- 12-36-5 · Short title
- 12-36-10 · Effect of definitions
- 12-36-20 · "Business"
- 12-36-30 · "Person"
- 12-36-40 · "Taxpayer"
- 12-36-50 · "In this State" or "in the State"
- 12-36-60 · "Tangible personal property"
- 12-36-70 · "Retailer" and "seller"
- 12-36-71 · "Marketplace facilitator"
- 12-36-75 · Persons contracting with state commercial printer not…
- 12-36-80 · "Retailer maintaining a place of business in this State"
- 12-36-90 · "Gross proceeds of sales"
- 12-36-100 · "Sale" and "purchase"
- 12-36-110 · Sale at retail; retail sale
- 12-36-120 · "Wholesale sale" and "sale at wholesale"
- 12-36-130 · "Sales price"
- 12-36-140 · "Storage" and "use"
- 12-36-150 · "Transient construction property"
- 12-36-510 · Retail license requirements; license tax; "special events"
- 12-36-511 · Disclosure of tobacco-related information in retail license…
- 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