S.C. Code Ann. § 12-36-2640 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2640
SECTION 12-36-2640. Casual excise tax composed of two components.
Status: in_force

The tax imposed by Section 12-36-1710 is composed of two taxes as follows: (1) a four percent tax which must be credited to the general fund of the State; and (2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.
S.C. Code Ann. § 12-6-3367 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3367
SECTION 12-6-3367. Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State.
Status: in_force

(A) A taxpayer creating and maintaining at least one hundred full-time new jobs, as defined in Section 12-6-3360(M), at a facility of a type identified in Section 12-6-3360(M) may petition, utilizing the procedure in Section 12-6-2320(B), for a moratorium on state corporate income taxes imposed pursuant to Section 12-6-530 or insurance premium taxes imposed pursuant to Title 38 for the ten taxable years beginning the first full taxable year after the taxpayer qualifies and ending either ten years from that year or the year when the taxpayer's number of full-time new jobs falls below one hundred, whichever is earlier. For purposes of insurance premium taxes, the petition pursuant to Section 12-6-2320(B) must be made to and approved by the Director of the Department of Insurance. (B)(1) To qualify for the moratorium pursuant to subsection (A), a taxpayer shall: (a)(i) create at least one hundred full-time new jobs at a facility in a county with an average annual unemployment rate of at least twice the state average during each of the last two completed calendar years, based on the most recent unemployment rates available, or that is one of the three lowest per capita income counties, based on the average of the three most recent years of available average per capita income data; and (ii) invest at least ninety percent of its total investment in this State in the moratorium county; or (b)(i) create at least one hundred full-time new jobs, and invest at least one hundred fifty million dollars, at a manufacturing facility in a county with an average annual unemployment rate of at least twice the state average during each of the last two completed calendar years, based on the most recent unemployment rates available, or that is one of the three lowest per capita income counties, based on the average of the three most recent years of available average per capita income data; (ii) create at least one hundred full-time new jobs, and invest at least one hundred fifty million dollars, at a manufacturing facility in a second county which is designated as distressed, least developed, or underdeveloped pursuant to Section 12-6-3360; and (iii) invest at least ninety percent of its total investment in this State in one or both of the counties specified in subsubitems (i) and (ii) of subsection (B)(1)(b). (2) Taxpayers qualifying pursuant to subsection (B)(1)(b) are entitled to the moratorium for separate ten-year periods pursuant to subsection (A) for income attributable to facilities in each county, beginning with the first full taxable year after the taxpayer qualifies in the respective county and ending with respect to the income attributable to facilities in that county either ten years from that year or the year when the taxpayer's number of full-time new jobs in that county falls below one hundred, whichever is earlier. Loss of the moratorium in one county due to job reduction does not impact the moratorium for income attributable to facilities in the other county. (C) During the applicable moratorium period, the moratorium applies to that portion of the taxpayer's corporate income or premium tax that represents the ratio of the taxpayer's new investment in the qualifying county or counties to its total investment in this State. (D) The department shall prescribe certification procedures to ensure that the taxpayer may claim the moratorium in future years even if a particular county is removed from the list of qualifying counties. (E)(1) If the taxpayer creates and maintains at least two hundred full-time new jobs at the facility specified in subsection (B)(1)(a) within five years from the date the taxpayer creates the first full-time new job at the facility, the moratorium period is fifteen taxable years, beginning the first full taxable year after the taxpayer qualifies and ending either fifteen years from that year or the year when the taxpayer's number of full-time new jobs falls below two hundred, whichever is earlier. (2) If the taxpayer creates and maintains at least two hundred full-time new jobs at facilities in either or both of the counties specified in subsection (B)(1)(b) within five years from the date the taxpayer creates the first full-time new job in either of the counties, the moratorium period is fifteen taxable years with respect to income attributable to facilities in the county or counties where the taxpayer qualifies, beginning the first full taxable year after the taxpayer qualifies in a respective county and ending either fifteen years from that year or the year when the taxpayer's number of full-time new jobs in the respective county fall below two hundred, whichever is earlier. (3) Notwithstanding any other provision of this section, if the taxpayer qualifies in one or more counties for the fifteen-year period specified in this subsection and subsequently within the ten-year period specified in subsection (A) reduces the number of jobs at any such facility to fewer than two hundred but more than one hundred, the taxpayer is entitled to the moratorium with respect to such facility for the balance of the ten-year period. Loss of the fifteen-year period in one county described in subsection (B)(1)(b) due to job reduction does not impact the fifteen-year period for income attributable to facilities in the other county. (F) The taxpayer must create the one hundred full-time new jobs within five years from the date it creates the first full-time new job in the county specified in subsections (B)(1)(a)(i). (G) Any moratorium allowed under subsection (B)(1)(b) is not affected if the taxpayer changes its form of business organization within the ten- or fifteen-year moratorium period. (H) For purposes of qualification under subsection (B)(1)(b) and all related provisions, the term "taxpayer" means a single taxpayer or, collectively, a group of one or more affiliated taxpayers.
S.C. Code Ann. § 12-21-20 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-20
SECTION 12-21-20. Preparation and distribution of stamps.
Status: in_force

The department shall cause to be prepared and distributed for the payment of the taxes prescribed in this chapter stamps suitable for denoting the tax on the documents or articles enumerated in this chapter.
S.C. Code Ann. § 12-6-3920 — SC Code / Title 12 / Chapter 6 / Article 29 / Section 12-6-3920
SECTION 12-6-3920. Extension for filing and paying estimated taxes.
Status: in_force

In the case of sickness, absence, or other disability or good cause, the department may in its discretion allow further time for filing and paying estimated taxes.
S.C. Code Ann. § 12-28-1520 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1520
SECTION 12-28-1520. Acceptance of delivery without proper shipping paper prohibited.
Status: in_force

No retail dealer, bulk plant operator, wholesale distributor, or bulk end user knowingly may accept delivery of motor fuel subject to the user fee into bulk storage facilities in this State if that delivery is not accompanied by a shipping paper issued by the terminal operator, or bulk plant operator as provided by regulations, that sets out on its face this State as the state of destination of the motor fuel subject to the user fee or a diversion verification number pursuant to Section 12-28-1525, and other information required under Sections 12-28-1540 and 12-28-1545. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-22-920 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-920
SECTION 12-22-920. Types of machines and equipment permitted.
Status: in_force

(A) All machines, location controllers and associated modems, and computer chips must be verifiably of a make, model, and software version certified by the department or a testing lab selected by the department before the items may be possessed, owned, operated, or allowed to operate at any place within this State. (B) A person may not possess, own, operate, or allow the operation of a contraband machine or device at any place within this State. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-58-10 — SC Code / Title 12 / Chapter 58 / Section 12-58-10
SECTION 12-58-10. Short title.
Status: in_force

This chapter may be cited as the "South Carolina Taxpayers' Bill of Rights".
S.C. Code Ann. § 12-8-550 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-550
SECTION 12-8-550. Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.
Status: in_force

(A) A person hiring or contracting with a nonresident conducting a business or performing personal services of a temporary nature within this State shall withhold two percent of each payment in which the South Carolina portion of the contract exceeds or could reasonably be expected to exceed ten thousand dollars. This section does not apply to a nonresident which registered with the Secretary of State or the Department of Revenue and by that registration agreed to be subject to the jurisdiction of the department and the courts of this State to determine its South Carolina tax liability, including withholding and estimated taxes, together with any related interest and penalties. Registering with the Secretary of State or the department is not an admission of tax liability nor does it require the filing of an income tax or franchise (license) tax return. If the person hiring, contracting, or having a contract with a nonresident obtains an affidavit from the nonresident stating that the nonresident is registered with the department or with the Secretary of State, the person is not responsible for the withholding. (B) The department may revoke the exemption granted by registering with the Secretary of State or the department if it determines that the nonresident taxpayer is not cooperating with the department in the determination of the nonresident taxpayer's correct South Carolina tax liability. This revocation does not revive the duty of a person hiring, contracting, or having a contract with a nonresident to withhold, until the person receives notice of the revocation. (C) This section does not apply to payments on purchase orders for tangible personal property when those payments are not accompanied by services to be performed in this State. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...."
S.C. Code Ann. § 12-36-5 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-5
SECTION 12-36-5. Short title.
Status: in_force

This chapter may be cited as the "South Carolina Sales and Use Tax Act".
S.C. Code Ann. § 12-4-560 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-560
SECTION 12-4-560. Manuals, guides, and aids to assessment; listing of property by groups and classes.
Status: in_force

The department shall prepare appropriate manuals, guides, and other aids for the equitable assessment of all properties and prepare suitable forms for an adequate listing and description of property by groups and classes.
S.C. Code Ann. § 12-8-1550 — SC Code / Title 12 / Chapter 8 / Article 13 / Section 12-8-1550
SECTION 12-8-1550. Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.
Status: in_force

(A) On or before the last day of January following the calendar year of the withholding, the following items must be filed with the department: (1) the original copy of the statement required by Section 12-8-1540; (2) a recapitulation and reconciliation of taxes withheld and paid in the form the department prescribes. (B) A withholding agent may request in writing an extension of time for filing the information required under this section for a time not to exceed thirty days. (C) Where essentially the same information required to be submitted by Section 12-8-1540 is required to be submitted to the Internal Revenue Service on magnetic media, the same method must be used for purposes of this section. Effect of Amendment 2016 Act No. 160, SECTION 2, in (A), substituted "January" for "February".
S.C. Code Ann. § 12-37-2710 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2710
SECTION 12-37-2710. Returns for personal property registered with state agencies.
Status: in_force

Except as provided in Section 12-37-2630, no return shall be required for personal property which is required by state law to be registered with an agency of the State. The provisions of this section shall be effective for tax years beginning after December 31, 1980.
S.C. Code Ann. § 12-6-535 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-535
SECTION 12-6-535. Small business trust taxed at highest rate.
Status: in_force

For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510.
S.C. Code Ann. § 12-20-110 — SC Code / Title 12 / Chapter 20 / Section 12-20-110
SECTION 12-20-110. Chapter provisions inapplicable to certain organizations, companies and associations.
Status: in_force

The provisions of this chapter do not apply to any: (1) nonprofit corporation organized pursuant to Chapter 31, Title 33 and exempt from income taxes pursuant to Section 501 of the Internal Revenue Code of 1986; (2) volunteer fire department and rescue squad; (3) cooperative organized pursuant to Title 33; (4) bank, building and loan association, or credit union doing a strictly mutual business; (5) insurance company or association including a fraternal, beneficial, or mutual protection insurance company; (6) foreign corporation whose entire income is excluded from gross income for federal income tax purposes due to a treaty obligation of the United States; or (7) homeowners' association within the meaning of Internal Revenue Code Section 528(c)(1). (8) community development entity certified by the United States Department of the Treasury through the Community Development Financial Institution Fund as a company established to distribute allocations received as a part of the New Market Tax Credit Program.
S.C. Code Ann. § 12-6-5570 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5570
SECTION 12-6-5570. Authority to make expenditures.
Status: in_force

The department, with the approval of the State Fiscal Accountability Authority, may expend from the revenue collected under this chapter additional money necessary to ensure the adequate administration and enforcement of this chapter. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015.
S.C. Code Ann. § 12-55-20 — SC Code / Title 12 / Chapter 55 / Section 12-55-20
SECTION 12-55-20. Findings and intent.
Status: in_force

The General Assembly finds that the Department of Revenue has documented that the state's cost of collecting overdue tax debts exceeds twenty percent of the cost of collecting overdue debts. The General Assembly further finds that the cost of collecting overdue tax debts is currently borne by taxpayers who pay their taxes on time. It is the intent of the General Assembly by enacting the "Overdue Tax Debt Collection Act" to shift this cost to the delinquent taxpayers who owe overdue tax debts.
S.C. Code Ann. § 12-21-1085 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1085
SECTION 12-21-1085. Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.
Status: in_force

Except as provided in Section 12-21-1035 and Article 9, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax or the local hospitality tax, and include licenses for its delivery by the wholesaler.
S.C. Code Ann. § 12-36-120 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-120
SECTION 12-36-120. "Wholesale sale" and "sale at wholesale".
Status: in_force

"Wholesale sale" and "sale at wholesale" mean a sale of: (1) tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for resale, and do not include sales to users or consumers not for resale; (2) tangible personal property to a manufacturer or compounder as an ingredient or component part of the tangible personal property or products manufactured or compounded for sale; (3) tangible personal property used directly in manufacturing, compounding, or processing tangible personal property into products for sale; (4) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property, or used by manufacturers, processors, and compounders in shipping tangible personal property; (5) food or drink products to licensed retail merchants for use as ingredients in preparing ready-to-eat food or drink sold at retail. These products include cooking oil used as an ingredient. However, items used or consumed by licensed retail merchants to prepare ready-to-eat food or drink, such as hickory chips, barbecue briquettes, gas, or electricity are subject to tax.
S.C. Code Ann. § 12-28-1560 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1560
SECTION 12-28-1560. Doing business without license; penalties.
Status: in_force

(A) No person may engage in a business activity in this State as to which a license is required by Article 11 of this chapter unless the person first obtains the license. (B) A person who negligently violates this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars and imprisoned not more than thirty days, or both. The violator also is subject to a one thousand dollar civil penalty. (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.
S.C. Code Ann. § 12-37-3200 — SC Code / Title 12 / Chapter 37 / Article 26 / Section 12-37-3200
SECTION 12-37-3200. Tax year for boats, boat motors, and watercraft.
Status: in_force

The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12-37-714 begins with the last day of the month in which a certificate of number required by Section 50-23-370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.
S.C. Code Ann. § 12-28-1940 — SC Code / Title 12 / Chapter 28 / Article 19 / Section 12-28-1940
SECTION 12-28-1940. Penalties for refusing audit or inspection.
Status: in_force

(A) A person who refuses to permit an inspection or audit authorized by this chapter is subject to a civil penalty of five thousand dollars in addition to any penalty imposed by other provisions of this chapter. (B) A person who refuses, for the purpose of evading user fees, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.
S.C. Code Ann. § 12-21-6020 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-6020
SECTION 12-21-6020. Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.
Status: in_force

(A) When a dealer purchases, acquires, transports, or imports into this State marijuana or controlled substances on which a tax is imposed by Section 12-21-5090, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once. (B) Taxes imposed upon marijuana or controlled substances by this article are due and payable immediately upon acquisition or possession in this State by a dealer.
S.C. Code Ann. § 12-16-730 — SC Code / Title 12 / Chapter 16 / Article 7 / Section 12-16-730
SECTION 12-16-730. Payment of tax.
Status: in_force

(A) Every person required to file a return reporting a generation-skipping transfer under applicable federal statutes and regulations shall file a return with the department on or before the last day prescribed for filing the federal return. For purposes of this article the requirements for filing a return are satisfied by filing a duplicate copy of the federal return. (B) The tax imposed by this section is due upon a taxable distribution or taxable termination as determined under applicable provisions of the federal generation-skipping transfer tax. The person liable for payment of the federal generation-skipping transfer tax is liable for the tax imposed by this article. The tax must be paid to the department on or before the last day allowed for filing a return hereunder. Interest computed as provided in Section 12-54-25 accrues on the amount of unpaid tax from the day after the last day for filing a return until the date of payment.
S.C. Code Ann. § 12-36-2645 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2645
SECTION 12-36-2645. Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.
Status: in_force

The sales and use taxes imposed by this chapter also extend to gross proceeds accruing or proceeding from the business of providing 900/976 telephone service except that the applicable rate of the tax is ten percent. All revenues derived from the tax imposed by this section must be credited to the general fund of the State.
S.C. Code Ann. § 12-36-71 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-71
SECTION 12-36-71. "Marketplace facilitator".
Status: in_force

(A)(1) "Marketplace facilitator" means any person engaged in the business of facilitating a retail sale of tangible personal property by: (a) listing or advertising, or allowing the listing or advertising of, the products of another person in any marketplace where sales at retail occur; and (b) collecting or processing payments from the purchaser, either directly or indirectly through an agreement or arrangement with a third party. (2) If a person meets the criteria set forth in item (1), then that person is a marketplace facilitator regardless of whether the person receives compensation or other consideration in exchange for his services. (B) A marketplace may be physical or electronic and includes, but is not limited to, any space, store, booth, catalog, website, television or radio broadcast, or similar place, medium, or forum. (C) For purposes of subsection (A), a marketplace facilitator includes any related entities assisting the marketplace facilitator in sales, storage, distribution, payment collection, or in any other manner, with respect to the marketplace. (D) When a marketplace facilitator is comprised of multiple entities, the entity that lists or advertises, or allows the listing or advertising of, the products sold at retail in the marketplace is the entity responsible for remitting the sales and use tax to the State. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sales of tangible personal property by the retailer, whether the tangible personal property is owned by the retailer or another person. Retailers selling tangible personal property at retail on consignment, by auction, or in any other manner must remit the sales and use tax on such retail sales; "(2) the Internet marketplaces where a person sells tangible personal property at retail by listing or advertising, or allowing the listing or advertising of, another person's products on an online marketplace and collects or processes the payment from the customer are retailers required to remit the sales and use tax on such retail sales under the provisions of South Carolina sales and use tax law; "(3) with the changing economy and ever expanding role of the Internet in the retail market, the longstanding requirement in the sales and use tax law that a retailer remit the tax on retail sales of tangible personal property owned by another person must apply to all retailers, including both Internet retailers and brick and mortar retailers; "(4) retailers selling another person's tangible personal property on the Internet must clearly understand and be informed of their requirements to remit the sales and use tax in the same manner as retailers selling another person's tangible personal property in a brick and mortar store; and "(5) this act shall not be construed as a statement concerning the applicability of the South Carolina Sales and Use Tax Act to any sales and use tax liability in matters currently in litigation or being audited."
S.C. Code Ann. § 12-21-680 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-680
SECTION 12-21-680. Reclassification as between wholesale and retail business.
Status: in_force

The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.
S.C. Code Ann. § 12-54-110 — SC Code / Title 12 / Chapter 54 / Section 12-54-110
SECTION 12-54-110. Power of department to summon taxpayer or other person; remedy for failure to comply with summons.
Status: in_force

(A) The department may summon: (1) a person who: (a) is required to make a return or obtain a license pursuant to the provisions of law administered by the department and who fails to do so at the time required; (b) delivers a return that the department considers erroneous; or (c) refuses to allow an authorized agent of the department to examine his books and records; (2) another person having possession, care, or custody of books of account containing entries relating to the business of such person; or (3) another person it considers proper. (B) The summons may demand that the person appear before the department and produce the books at a time and place named in the summons and to give testimony and answer questions under oath relating to a tax or other matter administered by the department. (C) The summons must be served by an authorized agent of the department by delivering an attested copy to the person in hand or leaving the copy at the person's last or usual place of abode. When the summons requires the production of books and returns, it is sufficient if the books are described with reasonable certainty. (D) If a person summoned pursuant to this section neglects or refuses to obey the summons, the department may apply to the Administrative Law Court for an attachment against him for contempt. Any administrative law judge may hear the application and, if satisfactory proof is made, shall issue an attachment directed to the sheriff of the county in which the person resides for his arrest. When the person is brought before him, the judge shall proceed to a hearing of the case and may enforce obedience to the requirements of the summons by making an order consistent with existing laws for the punishment of contempt.
S.C. Code Ann. § 12-43-320 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-320
SECTION 12-43-320. Legislative repeal of certain rules and regulations.
Status: repealed

Any or all rules and regulations promulgated by the South Carolina Department of Revenue for the implementation of the provisions of Act 208 of 1975 [Sections 12-37-90 to 12-37-110, 12-39-340, 12-39-350, 12-43-210 to 12-43-310, 12-37-970] may be declared null and void by passage of a joint resolution expressing such intention. Such rules and regulations declared null and void will be considered repealed on and after the date of passage of the joint resolution.
S.C. Code Ann. § 12-6-5095 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-5095
SECTION 12-6-5095. Rounding to nearest whole dollar on tax returns.
Status: in_force

For purposes of a return filed pursuant to this chapter, all amounts may be rounded by the department or the taxpayer to the nearest whole dollar. An amount of fifty cents or more may be rounded to the next dollar. An amount of less than fifty cents may be eliminated. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection E. applies to returns filed after December 31, 1999 ...."
S.C. Code Ann. § 12-62-60 — SC Code / Title 12 / Chapter 62 / Section 12-62-60
SECTION 12-62-60. Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities.
Status: in_force

(A)(1) An amount equal to twenty-six percent of the general fund portion of admissions tax collected by the State of South Carolina for the previous fiscal year must be funded annually by September first to the department for the exclusive use of the South Carolina Film Commission. The department may rebate to a motion picture production company up to thirty percent of the expenditures made by the motion picture production company in the State if the motion picture production company has a minimum in-state expenditure of one million dollars. The distribution of rebates may not exceed the amount annually funded to the department for the South Carolina Film Commission from the admissions tax collected by the State. (2) This subsection does not apply to payroll paid for motion picture production employees subject to Section 12-62-50 or money paid to the companies described in Section 12-62-50(A)(2)(a)(ii) or (iii). Unexpended funds from this source may be carried over to the next and succeeding fiscal years. (B) Up to seven percent of the amount provided to the department in subsection (A) may be used exclusively for marketing and special events. (C) The allocations to motion picture production companies contemplated by this chapter must be made by the department. The department may adopt rules and promulgate regulations for the application for and award of the rebate. (D) One percent of the general fund portion of admissions tax collected by the State of South Carolina must be funded to the department for the exclusive use of the South Carolina Film Commission for the promotion of collaborative production and educational efforts between institutions of higher learning in South Carolina and motion picture related entities. The department, in conjunction with the South Carolina Film Commission, shall adopt rules and promulgate regulations necessary to administer this section. Unexpended funds from this source may be carried over to the next and succeeding fiscal years. (E) The department shall report annually to the chairman of the Senate Finance Committee and the chairman of the House Ways and Means Committee on the use of all funds pursuant to this section. The report is a public record pursuant to the Freedom of Information Act, Chapter 4 of Title 30, and must be posted annually on the commission's web site by January first. Editor's Note 2005 Act No. 56, SECTION 4, provides as follows: This act takes effect upon approval by the Governor and applies to taxable years beginning July 1, 2004, except that Sections 12-62-50(A)(1) and 12-62-60(A)(1) are effective July 1, 2005. Effect of Amendment The 2013 amendment, in subsection (A)(1), substituted "thirty percent" for "fifteen percent" before "of the expenditures made by the motion picture production company".
S.C. Code Ann. § 12-23-810 — SC Code / Title 12 / Chapter 23 / Article 11 / Section 12-23-810
SECTION 12-23-810. Tax on licensed hospitals.
Status: reserved

(A) Every hospital licensed as a general hospital by the Department of Health and Environmental Control is subject to the payment of an excise, license, or privilege tax. Each hospital's tax must be based on the total expenditures of each hospital as a percentage of total hospital expenditures statewide. (B) [Reserved]. (C) Total annual revenues from the tax, exclusive of penalties and interest, in subsection (A) of this section initially must equal two hundred sixty-four million dollars. The amount of a general hospital's tax must be derived from Schedule B, Part 1 of the hospital's cost report. The initial annual tax must be collected, beginning July 1, 2006, based upon the reconciled account of a general hospital subject to this article, considering partial payments and an uncollected portion of the previous assessment pursuant to this article for the fiscal year ending June 30, 2006. Upon notification from the Department of Revenue, on behalf of and based on calculations performed by the Department of Health and Human Services, a general hospital shall remit the balance due based on a payment schedule as determined by the Department of Health and Human Services.
S.C. Code Ann. § 12-28-770 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-770
SECTION 12-28-770. Refund upon application after contamination or loss of motor fuel.
Status: in_force

The exemption for motor fuel subject to the user fee pursuant to Section 12-28-710(10) and (11) which was purchased user fee-paid for a user fee use and, after the purchase, was contaminated by the presence of a dye or marker or subject to a sudden and unexpected casualty loss, must be refunded to the person responsible for the contamination or loss event upon application and on proof shown acceptable to the department.
S.C. Code Ann. § 12-60-910 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-910
SECTION 12-60-910. Jeopardy assessment; notice.
Status: in_force

(A) If the department finds that the assessment or the collection of a tax or a deficiency for a tax period is jeopardized in whole or in part by delay, the department may terminate the taxpayer's current tax period and immediately assess the tax for the current period and prior periods not barred by the statute of limitations including interest, penalties, and other amounts provided by law. An action by the department made pursuant to this subsection is a "jeopardy assessment". (B) If a jeopardy assessment is made pursuant to subsection (A), notice of the jeopardy assessment must be provided to the taxpayer by one of the following means: (1) personal delivery of the assessment to the taxpayer; (2) mailing a copy of the assessment to the last known address of the taxpayer by first class mail; or (3) other means reasonably designed to provide notice to the taxpayer. (C) A jeopardy assessment is immediately due and payable, and proceedings for collection may begin as soon as the jeopardy assessment is made. (D) A taxpayer may obtain a stay of the collection for all or part of the jeopardy assessment by: (1) posting a bond with the department equal to the amount of the assessment that will be stayed, including interest to the date of payment; or (2) providing security in an amount the department considers necessary to secure all or part of the amount of the jeopardy assessment. The security required by the department cannot exceed twice the assessed amount for which the taxpayer seeks a stay. (E) The department may stay collection at any time it finds that an assessment or the collection of a tax in whole or in part is no longer in jeopardy. (F) The taxpayer may at any time waive part or all of the stay of collection. (G) Where collection of part or all of the jeopardy assessment is stayed under this section, the period of limitation on any action to collect the assessment is tolled during the time of the stay. (H) The bond or security must be reduced if: (1) the taxpayer pays part of the tax covered by the bond or security and the taxpayer requests the reduction. The reduction must be proportionate to the amount paid; (2) the department abates a portion of the jeopardy assessment. The reduction in the bond or security must be proportionate to the amount abated.
S.C. Code Ann. § 12-58-165 — SC Code / Title 12 / Chapter 58 / Section 12-58-165
SECTION 12-58-165. Expungement of a recorded lien.
Status: in_force

The department may take necessary action to expunge the recording of any lien imposed pursuant to Section 12-54-120, or any other provision authorizing the department to collect monies due, once the lien is fully paid and satisfied. If, upon investigation, the department determines that no taxes were due, the provisions of this section apply and the recorded lien shall be expunged as if it were fully paid and satisfied.
S.C. Code Ann. § 12-2-130 — SC Code / Title 12 / Chapter 2 / Section 12-2-130
SECTION 12-2-130. Authority to compromise taxes; boundary clarification.
Status: in_force

In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.
S.C. Code Ann. § 12-4-390 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-390
SECTION 12-4-390. Document handling fees; disposition of bingo revenues; department employee professional licensing costs.
Status: in_force

(A) The Department of Revenue may collect fees to recover the costs of the production, purchase, handling and mailing of documents, publications, records and data sets, and such funds shall be retained by the agency. (B) As to revenue derived from the provisions of Chapter 21, Title 12, which is collected from bingo, the Department of Revenue may withhold from the general fund a portion of the revenue the actual costs of bingo audit activity and of criminal record checks pursuant to the evaluation of applications for bingo licenses. (C) Whenever a professional designation or license is a legislatively mandated requirement for employment by the Department of Revenue, the department is responsible for the annual cost to maintain that required designation or license and provide for examination cost associated with such designation or license if not outside his normal duties.
S.C. Code Ann. § 12-37-3120 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3120
SECTION 12-37-3120. Interpretation with other laws.
Status: in_force

The value of real property for purposes of the imposition of the property tax is subject to the provisions of this article. Except where inconsistent, the provisions of this article are in addition to and not in lieu of other provisions of law applicable to the valuation of real property for purposes of the property tax. If the provisions of this article are inconsistent with other provisions of law, the provisions of this article apply.
S.C. Code Ann. § 12-6-1171 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1171
SECTION 12-6-1171. Military retirement income deduction; definitions; surviving spouse.
Status: in_force

(A) An individual taxpayer may deduct all military retirement income that is included in South Carolina taxable income. (B) The term "retirement income", as used in this section, means the total of all otherwise taxable income not subject to a penalty for premature distribution received by the taxpayer or the taxpayer's surviving spouse in a taxable year from a qualified military retirement plan. For purposes of a surviving spouse, "retirement income" also includes a retirement benefit plan and dependent indemnity compensation related to the deceased spouse's military service. (C) A surviving spouse receiving military retirement income that is attributable to the deceased spouse shall apply this deduction in the same manner that the deduction applied to the deceased spouse. If the surviving spouse also has another retirement income, an additional retirement exclusion is allowed. (D) The department may require the taxpayer to provide information necessary for proper administration of this subsection. Code Commissioner's Note At the direction of the Code Commissioner, the amendments to (A) made by 2022 Act No. 156 and 2022 Act No. 228 were read together. Editor's Note 2016 Act No. 272, SECTION 1.C, provides as follows: "C. Notwithstanding the deduction allowed pursuant to Section 12-6-1171(A)(1), beginning in tax year 2016, the amount of the deduction shall be five thousand nine hundred dollars, and it shall increase by two thousand nine hundred dollars every year, until it is completely phased in in 2020. Notwithstanding the deduction allowed pursuant to Section 12-6-1171(A)(2), beginning in tax year 2016, the amount of the deduction shall be eighteen thousand dollars, and it shall increase by three thousand dollars every year, until it is completely phased in in 2020." 2022 Act No. 156, SECTIONS 1 and 3, provide as follows: "SECTION 1. This act shall be known and may be cited as the 'Workforce Enhancement and Military Recognition Act'." "SECTION 3. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2021." 2022 Act No. 228, SECTIONS 1 and 3.B provide as follows: "SECTION 1. This act may be cited as the 'Comprehensive Tax Cut Act of 2022'." "[SECTION 3.]B. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2021." Effect of Amendment 2022 Act No. 156, SECTION 2, rewrote (A). 2022 Act No. 228, SECTION 3.A, rewrote (A).
S.C. Code Ann. § 12-36-2695 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2695
SECTION 12-36-2695. Sales taxes or admission taxes; boundary clarification.
Status: in_force

Any business that is required to collect or pay sales and use taxes or admissions taxes whose business location changes from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is required to obtain a South Carolina retail license or admissions tax license for that location before January 1, 2017, and begin collecting and paying South Carolina sales and use taxes or admissions taxes on January 1, 2017. The retailer must apply for a retail or admissions tax license prior to January 1, 2017, and indicate on the license application the date the taxpayer anticipates beginning to collect sales, use, or admissions taxes is January 1, 2017.
S.C. Code Ann. § 12-16-1190 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1190
SECTION 12-16-1190. Attachment incident to neglect or disobedience of summons.
Status: in_force

Whenever any person summoned under the provisions of this chapter neglects or refuses to obey the summons as required, the department may apply to any circuit judge of the State for an attachment against him for contempt. The judge shall hear the application and, if satisfactory proof is made, issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person and upon his being brought before him shall proceed to a hearing of the case. At the hearing the judge may make an appropriate order not inconsistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons, and to punish the person for his default or disobedience.
S.C. Code Ann. § 12-54-15 — SC Code / Title 12 / Chapter 54 / Section 12-54-15
SECTION 12-54-15. Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.
Status: in_force

Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.
S.C. Code Ann. § 12-21-4275 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4275
SECTION 12-21-4275. Prohibitions on bingo card or ticket transfers.
Status: in_force

The transfer of a bingo card or ticket by a manufacturer or bingo ticket manufacturer to a person other than a licensed distributor is prohibited. The transfer of a bingo card or ticket by a distributor to a person other than a licensed bingo promoter or a licensed bingo nonprofit organization is prohibited. The transfer of a bingo card or ticket by a distributor to a promoter or bingo nonprofit organization that does not have a voucher covering the bingo ticket or bingo card is prohibited.
S.C. Code Ann. § 12-8-600 — SC Code / Title 12 / Chapter 8 / Article 5 / Section 12-8-600
SECTION 12-8-600. Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.
Status: in_force

(A) A payee and payor may enter into an agreement to withhold income tax from any type of payment not otherwise provided in this chapter that is includable in South Carolina gross income. The agreement is effective for a mutually agreed upon period unless the payor or payee furnishes a signed written notice to the other party terminating the agreement. (B) A properly executed withholding exemption certificate furnished by the payee to the payor constitutes a request for withholding. The amount to be withheld must be determined in accordance with this chapter and the tables and rules promulgated by the department with respect to withholding.
S.C. Code Ann. § 12-37-245 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-245
SECTION 12-37-245. Homestead exemption allowance increased.
Status: in_force

The exemption amount of the homestead exemption allowed pursuant to Section 12-37-250 of the 1976 Code is raised from twenty to fifty thousand dollars for property tax year 2000 and thereafter, to be funded as provided herein. The amount appropriated to the Trust Fund for Tax Relief must be used to reimburse counties, municipalities, school districts, and special purpose districts, as applicable, for this increased exemption amount in the manner provided in Section 12-37-270 of the 1976 Code.
S.C. Code Ann. § 12-36-100 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-100
SECTION 12-36-100. "Sale" and "purchase".
Status: in_force

"Sale" and "purchase" mean any transfer, exchange, or barter, conditional or otherwise, of tangible personal property for a consideration including: (1) a transaction in which possession of tangible personal property is transferred but the seller retains title as security for payment, including installment and credit sales; (2) a rental, lease, or other form of agreement; (3) a license to use or consume; and (4) a transfer of title or possession, or both.
S.C. Code Ann. § 12-43-260 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-260
SECTION 12-43-260. Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.
Status: in_force

Any county which wilfully fails to comply with the provisions of this article shall not be entitled to twenty percent of the allocation of the taxes as provided for in the General Appropriations Act for State Aid to Subdivisions. The department shall make application to the circuit court for a determination as to whether or not such county meets the requirements of this article. The department shall then, based on this determination, certify to the State Treasurer that such county meets the requirements of this article before any tax allocation is made to the county.
S.C. Code Ann. § 12-28-760 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-760
SECTION 12-28-760. No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user.
Status: in_force

No user fee imposed by this chapter may be paid by or levied upon motor fuel consumed by an end user who meets the requirement of Section 12-28-710(8).
S.C. Code Ann. § 12-24-10 — SC Code / Title 12 / Chapter 24 / Section 12-24-10
SECTION 12-24-10. Recording fee; exceptions.
Status: in_force

(A) In addition to all other recording fees, a recording fee is imposed for the privilege of recording a deed in which land and improvements on the land, tenements, or other realty is transferred to another person. The fee is one dollar eighty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value as determined by Section 12-24-30. (B) An instrument or deed of distribution assigning, transferring, or releasing real property to the distributee of a decedent's estate pursuant to Section 62-3-907 as evidence of the distributee's title to the property is not a deed subject to this chapter. In addition, a deed transferring real property from a trust to a trust distributee upon the trust settlor's death, pursuant to the trust terms, is not a deed subject to this chapter if a deed of distribution would be the appropriate instrument to transfer the subject property if the property were part of the decedent's probate estate.
S.C. Code Ann. § 12-4-330 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-330
SECTION 12-4-330. Witnesses before department.
Status: in_force

(A) The director may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matters which the department has authority to investigate or determine. (B) The director may cause the deposition of witnesses residing within or without the State or absent from the State to be taken upon notice to the interested party, if any, in the manner that depositions of witnesses are taken in civil actions pending in the circuit court in any matter which the department has authority to investigate or determine. (C) Oaths to witnesses may be administered by the department. A person who testifies falsely in a matter under consideration by the department is guilty of and, upon conviction, will be punished for perjury. (D) An officer who serves summons or subpoenas and a witness appearing before the Department of Revenue receive the same compensation as an officer and a witness in the circuit court. The department may incur and pay the expense of obtaining expert witnesses or of other evidence for use by the department in a judicial or administrative proceeding. This compensation and expert witness expense must be paid upon certificate of the department by the State Treasurer, by drawing upon funds from the tax on income as provided by Section 12-6-510. (E) Out-of-state appraisers serving as witnesses are not required to be licensed or certified in this State. For purposes of this section, out-of-state appraisers are defined as appraisers with a business address outside of this State. (F) The director of the Department of Revenue and the officers designated by the director may administer oaths to any person or take acknowledgments of any person in respect of any return or report required by this title or the rules and regulations of the department.
S.C. Code Ann. § 12-37-1940 — SC Code / Title 12 / Chapter 37 / Article 15 / Section 12-37-1940
SECTION 12-37-1940. Statements of telegraph and telephone companies.
Status: in_force

Every such telegraph and telephone company doing business in this State, whether incorporated under the laws of this State, of any other state or of any foreign nation, shall annually, between the first day of January and the first day of March, make out and deliver to the department a statement, verified by the oath of the officer or agent of such company making such statement, showing, with reference to the thirty-first day of December next preceding: (1) the total capital stock or capital of such association, copartnership or corporation; (2) the number of shares of capital stock issued and outstanding, the par or face value of each share and, in case no shares of capital stock are issued, in what manner such holdings are evidenced; (3) its principal place of business; (4) the market value of its shares of stock on the first day of December next preceding and, if such shares have no market value, the actual value thereof; and, in case no shares of stock have been issued, the market value or the actual value in case there is no market value of the capital thereof and the manner in which it is divided; (5) the real estate, structures, machinery, fixtures and appliances owned by such association, company, copartnership or corporation and subject to local taxation within the State and the location and assessed value thereof in each county or township where it is assessed for local taxation; (6) the specific real estate, together with the improvements thereon, owned by such association, company, copartnership or corporation, situate outside the State and not used directly in the conduct of the business, with a specific description of each piece, where located, the purpose for which it is used and the sum at which it is assessed for taxation in the locality where it is situate; and (7) all mortgages upon the whole or any part of its property, together with the dates and amounts thereof.
S.C. Code Ann. § 12-43-250 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-250
SECTION 12-43-250. Sales ratio studies; reassessment or remapping.
Status: in_force

The department shall make sales ratio studies in all counties of the State and when, in the judgment of the department, a county needs to reassess or remap property, the department shall make application to the circuit court in which the county is located for a determination of whether or not the county shall be required to commence reassessment or remapping. If the circuit court determines that the county needs reassessment or remapping, such county shall be required to commence the reassessment or remapping within thirty days of such determination.
S.C. Code Ann. § 12-28-350 — SC Code / Title 12 / Chapter 28 / Article 3 / Section 12-28-350
SECTION 12-28-350. Motor fuel taxes or user fees; boundary clarification.
Status: in_force

A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.
S.C. Code Ann. § 12-54-123 — SC Code / Title 12 / Chapter 54 / Section 12-54-123
SECTION 12-54-123. Surrender of property upon which levy has been made; liability to taxpayer.
Status: in_force

A person in possession of property upon which a levy has been made who, upon demand by the department, surrenders the property to the department must not be held personally liable for any obligation or liability to the taxpayer and any other person with respect to the property that arises from the surrender or payment. If a person brings an action not allowed pursuant to this section in any court of this State, the court shall dismiss the case.
S.C. Code Ann. § 12-10-120 — SC Code / Title 12 / Chapter 10 / Section 12-10-120
SECTION 12-10-120. Job development credit requirements applicable to professional sports teams.
Status: in_force

No credit may be awarded pursuant to this chapter until the minimum job requirement set forth in Section 12-6-3360(M)(17) has been fully met. Further, the council may not award any partial credit if the same minimum job requirement is not fully met. The provisions of this section only apply to a professional sports team pursuant to Section 12-6-3360.
S.C. Code Ann. § 12-54-225 — SC Code / Title 12 / Chapter 54 / Section 12-54-225
SECTION 12-54-225. Authority of department to enter into agreements with other states for mutual exchange of tax information.
Status: in_force

The department may enter into agreements with other states of the United States or their authorized representatives for the mutual exchange of tax returns, information thereon, and related information. The department may, if it chooses, designate a third person to act as its agent for the receipt and exchange of the returns and information, including the assimilation of the material for proper use. The exchange may be in any form suitable to the parties, including, but not limited to, cards, tapes, and other electronic means. The returns and information exchanged may be used for the exclusive purpose of administering the tax laws of the exchanging jurisdictions, including any administrative or judicial proceeding that involves the administration, collection, or recovery of any tax. The agreements may be on such terms and conditions as the department and the other states may agree and designate. However, any such agreement entered into by the department must include a provision that the agreement may be canceled upon notice.
S.C. Code Ann. § 12-28-905 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-905
SECTION 12-28-905. Time for payment of motor fuel user fees imported from another state.
Status: in_force

(A) Except as otherwise provided in this chapter, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed occasional importer who has imported the nonexempt motor fuel subject to the user fee within three business days of the earlier of the time the nonexempt motor fuel subject to the user fee was entered into the State or the time a valid import verification number required by Section 12-28-1125 was assigned by the department under regulations the department promulgates. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required. (B) Except as otherwise provided in this section, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed bonded importer who has imported the nonexempt motor fuel subject to the user fee during a month before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday, in which case the liability is due the next succeeding business day, if before the time of import the importer obtains a valid import verification number required by Section 12-28-1125, assigned by the department under regulations promulgated by the department. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required.
S.C. Code Ann. § 12-37-155 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-155
SECTION 12-37-155. Lien date; boundary clarification.
Status: in_force

For 2017 only, the lien date for nonbusiness personal property, other than motor vehicles, is January 1, 2017, for individuals whose state of residency changes from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017. For all subsequent years, the lien date shall return to December thirty-first of the preceding tax year.
S.C. Code Ann. § 12-62-80 — SC Code / Title 12 / Chapter 62 / Section 12-62-80
SECTION 12-62-80. South Carolina Film Foundation.
Status: in_force

The department may form a South Carolina Film Foundation to solicit donations for the recruitment of motion pictures in furtherance of the purposes of this chapter.
S.C. Code Ann. § 12-43-240 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-240
SECTION 12-43-240. Counties shall require building permits; copies shall be furnished to assessor.
Status: in_force

All counties shall require by law or ordinance that building permits be issued to persons engaging in new construction or renovation and such permits shall correspond to minimum requirements of the department. The county shall furnish a copy of the building permit to the assessor within ten days after such issuance. Every municipality in the county requiring building permits shall furnish copies of said permit to the county assessor within ten days after such issuance.
S.C. Code Ann. § 12-28-1370 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1370
SECTION 12-28-1370. Licensed transporter to file monthly reports.
Status: in_force

(A) A person licensed as a transporter in this State engaged in interstate commerce shall file monthly reports with the department, on forms prescribed and furnished by the department, concerning the amount of motor fuel subject to the user fee transported from a point outside this State to a point inside South Carolina, from a point inside this State to a point outside South Carolina, or between two points in this State. (B) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars for each violation, as reasonably determined by the department. (C) The reports required by this section are for information purposes only and the director may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter. (D) This section ceases to be effective if a substantially similar data is available from federal government sources including a federal terminal report.
S.C. Code Ann. § 12-43-222 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-222
SECTION 12-43-222. Roll-back tax for open space.
Status: in_force

(A) Notwithstanding the provisions of Section 12-43-220(d)(4), the property tax value, as defined in Section 12-37-3135, of that portion of a parcel of real property changed from agricultural use for purposes of residential or commercial development that is designated on the recorded development plat of the parcel as "green space for conservation" or "open space" if it equals ten percent or more of the area included within the outermost boundaries of the residential or commercial development must be valued according to its new "green space for conservation" or "open space" use for all purposes in calculating roll-back tax due on the parcel. As used in this section only, and without regard to any other definitions for those terms in state law or regulations, "green space for conservation" and "open space" have the meaning provided for those terms by the United States Environmental Protection Agency. The county assessor shall value the designated "green space for conservation" or "open space" in the manner that other property dedicated to that use is valued and that value must be used in the calculation of roll-back tax on the parcel pursuant to Section 12-43-220(d)(4). Appeals from the valuation of the "green space for conservation" or "open space" may be taken in the manner provided by law for appeals of value of real property appraised by county assessors. (B) If the platted "green space for conservation" or "open space" is converted to another use in five property tax years or less since the provisions of this section were applied to the property, then the owner of property at the time of its conversion is liable for the roll-back taxes as if this section was not effective. For purposes of this subsection, if the transfer of property causes the change in use, then the transferor is deemed to be the owner of the property at the time of the conversion, and the taxes must be paid at the time of the closing. (C) This section only applies when the local jurisdiction requires the designation of "green space for conservation" or "open space" as a condition to develop residential or commercial property. Editor's Note 2016 Act No. 251, SECTION 3, provides as follows: "SECTION 3. The provisions of SECTIONS 1 and 2 of this act apply for eligible real property changed from agricultural use valuation after 2015."
S.C. Code Ann. § 12-22-1050 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1050
SECTION 12-22-1050. Printing of tickets.
Status: in_force

Each machine must contain a single printing mechanism capable of printing an original ticket and retaining an exact copy which is subject to inspection by the department. Tickets must contain any information the department determines to be reasonable for the efficient administration of this chapter. The department shall provide manufacturers information as to the information needed on a ticket and the placement of information on the ticket. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-45-70 — SC Code / Title 12 / Chapter 45 / Section 12-45-70
SECTION 12-45-70. Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes.
Status: in_force

(A) All taxes are due and payable between the thirtieth day of September and the fifteenth day of January after their assessment in each year. The county treasurer, acting under the direction and supervision of the department, shall collect the taxes in the manner prescribed by law and give receipts for them to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description. The value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township in which the property is located. (B) The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in a county may delegate the collection of the property taxes to a bank or a banking institution, if the institution assigns, hypothecates, or pledges to the county, as security for the collection, federal funds or federal, state, or municipal securities in an amount adequate to prevent any loss to the county from any cause. The institution must remit the taxes collected daily to the county official charged with the collections. The receipt given to the taxpayer, in addition to the information required in this section and by Section 12-37-2650, must contain the name and office of the treasurer or tax collector of the county and the name of the banking institution to which payment was made. (C) The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Motor Vehicles. Each institution shall certify to the Department of Motor Vehicles that the taxes have been paid, and the Department of Motor Vehicles may accept certification instead of the tax receipt given to the taxpayer if that certification contains the information required in Section 12-37-2650. Effect of Amendment 2015 Act No. 87, SECTION 34, in (C), three times substituted "Department of Motor Vehicles" for "Department of Public Safety".
S.C. Code Ann. § 12-39-260 — SC Code / Title 12 / Chapter 39 / Section 12-39-260
SECTION 12-39-260. Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.
Status: in_force

(A) Each county auditor may keep a record of all sales or conveyances of real property made in the county, in which he shall enter, in columns, the names of the purchaser and seller, the quantity of land conveyed and the location and price of such land, and from such record he shall correct the county duplicates annually. For the purpose of carrying out this provision, provided the county auditor chooses to keep a record of all sales or conveyances of real property made in the county, the clerk of courts or register of deeds of each county may have the endorsement of the county auditor on each deed of conveyance for real property either before or after recording. (B) The Department of Revenue may approve other means and methods of processing and accounting for the accurate and timely recording of sales, transfers, and other conveyances of real property. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws. Effect of Amendment 2015 Act No. 87, SECTION 29, substituted "may keep" for "shall keep". 2024 Act No. 133, SECTION 1, in (A), rewrote the second sentence.
S.C. Code Ann. § 12-21-2450 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2450
SECTION 12-21-2450. Issuance and display of license.
Status: in_force

Upon receipt of an application for a license to operate a place of amusement as set forth in this article the department shall issue to the applicant a license permitting him to operate such place of amusement without cost to the applicant. Such license shall be displayed at all times at or in such place of amusement in some conspicuous place easily seen by the public.
S.C. Code Ann. § 12-21-4005 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4005
SECTION 12-21-4005. Operation of bingo games; scope.
Status: in_force

The operation of the bingo games excludes machines and lottery games, including video poker lottery games, prohibited by Sections 12-21-2710, 16-19-40, and 16-19-50. The operation of the bingo games also excludes raffles as defined in Section 33-57-110. Effect of Amendment 2016 Act No. 254, SECTION 5, added the second sentence, relating to raffles.
S.C. Code Ann. § 12-51-150 — SC Code / Title 12 / Chapter 51 / Section 12-51-150
SECTION 12-51-150. Official may void tax sales.
Status: in_force

If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties, and costs have not been paid, the property must be brought to tax sale as soon as practicable. Code Commissioner's Note At the direction of the Code Commissioner, the first sentence as amended by SECTION 49.D of the 2006 amendment is set forth above.
S.C. Code Ann. § 12-28-1555 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1555
SECTION 12-28-1555. Use of dyed fuel prohibited; exceptions; penalties.
Status: in_force

(A) No person may operate or maintain a motor vehicle on a public highway in this State with motor fuel subject to the user fee contained in the fuel supply tank for the motor vehicle that contains dye as provided under Section 12-28-770. (B) This section does not apply to: (1) persons operating motor vehicles who have received fuel into their fuel tanks outside of this State in a jurisdiction that permits introduction of dyed motor fuel subject to the user fee of that color and type into the motor fuel tank of highway vehicles; or (2) users of dyed fuel on the highway which are lawful under the Internal Revenue Code and regulations including state and local government vehicles and buses unless otherwise prohibited by this chapter. (C) A person who negligently violates this section is subject to a five hundred dollar civil penalty. (D) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. (E) All fines and penalties imposed pursuant to this section must be placed in the Department of Transportation State Non-Federal Aid Highway Fund.
S.C. Code Ann. § 12-37-1310 — SC Code / Title 12 / Chapter 37 / Article 9 / Section 12-37-1310
SECTION 12-37-1310. "Manufacturer" defined.
Status: in_force

Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."
S.C. Code Ann. § 12-54-270 — SC Code / Title 12 / Chapter 54 / Section 12-54-270
SECTION 12-54-270. Returned refund check as unclaimed property.
Status: in_force

A tax refund check that is returned to the Department of Revenue for an unknown, undeliverable, or insufficient address is unclaimed property pursuant to the provisions of Chapter 18, Title 27, the Uniform Unclaimed Property Act.
S.C. Code Ann. § 12-44-140 — SC Code / Title 12 / Chapter 44 / Section 12-44-140
SECTION 12-44-140. Termination of fee agreement; automatic termination; minimum level of investment required to remain qualified for fee.
Status: in_force

(A) The county and the sponsor may agree to terminate the fee agreement at any time. From the date of termination, all economic development property is subject to ad valorem taxation as imposed by law. If the sponsor used an alternative payment method, the sponsor shall pay to the county at the time of termination an additional fee payment equal to the difference between the total amount of the fee payments that would have been made with respect to the economic development property by the sponsor if the standard fee calculation under Section 12-44-50(A)(1) had been used and the total amount of fee payments actually made by the sponsor. This amount is subject to interest as provided in Section 12-54-25. (B) Except as provided in Section 12-44-100(A), a fee agreement is automatically terminated if the sponsor fails to satisfy the minimum investment level provided in Section 12-44-30(14) within the investment period or the applicable minimum investment or job creation requirements provided in Section 12-44-30(7). If the fee agreement is terminated under this subsection, all economic development property is subject, as of the commencement date, to ad valorem property taxation as imposed by law. At the time of termination, the sponsor shall pay to the county an additional fee equal to the difference between the total amount of property taxes that would have been paid by the sponsor had the project been taxable, taking into account exemptions from property taxes that would have been available to the sponsor, and the total amount of fee payments actually made by the sponsor. This additional amount is subject to interest as provided in Section 12-54-25. (C) If at any time a sponsor or sponsor affiliate no longer has the minimum level of investment as provided in Section 12-44-30(14), without regard to depreciation, that sponsor or sponsor affiliate no longer qualifies for the fee. If the sponsor qualifies for the enhanced investment, the sponsor must maintain the applicable level of investment, without regard to depreciation. If the sponsor fails to maintain the applicable level of investment in Section 12-44-30(7), it no longer qualifies for the fee unless the provisions of Section 12-44-100 apply. (D) To the extent necessary to determine if a sponsor or sponsor affiliate has met its minimum investment requirements, any statute of limitations that might apply pursuant to Section 12-54-85 is suspended for all sponsors and sponsor affiliates and the department or the county may seek to collect any amounts that may be due pursuant to this section.
S.C. Code Ann. § 12-21-4190 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4190
SECTION 12-21-4190. Bingo card charges; distribution of revenues.
Status: in_force

(A) The department shall charge and retain ten cents for each dollar of face value for each bingo card sold for AA, B, D, and E licenses. The department shall charge and retain five cents for each dollar of face value for each bingo card sold for an F license. The department shall charge and retain four cents for each dollar of face value for each bingo card sold for a C license. (B) The revenue retained must be distributed as follows: (1) twenty-eight percent of the revenue must be distributed to the sponsoring charity for which the bingo cards were purchased. The department shall make the distribution to the sponsoring charity by the last day of the next month following the month the revenue was collected. Distributions pursuant to this subsection must be reduced by any delinquent debts as defined in the Setoff Debt Collection Act; (2) seventy-two percent pursuant to Section 12-21-4200. (C) The provisions of subsection (B) do not apply to holders of Class F licenses. The entire amount of revenue remitted pursuant to Section 12-21-4190 by Class F licensees shall be distributed pursuant to Section 12-21-4200. Effect of Amendment 2016 Act No. 254, SECTION 7, in (B)(1), substituted "twenty-eight percent" for "twenty-six percent" and "pursuant to this" for "under this"; and in (B)(2), substituted "seventy-two percent" for "seventy-four percent".
S.C. Code Ann. § 12-28-1185 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1185
SECTION 12-28-1185. Issuance of license.
Status: in_force

If the applicant and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.
S.C. Code Ann. § 12-22-960 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-960
SECTION 12-22-960. Burden of proof.
Status: in_force

The burden of proof that a machine, game, location controller, modem, or any part of a machine meets the required standards and requirements is the responsibility of the manufacturer or machine owner. The department may require the manufacturer or machine owner to obtain a certification from an approved laboratory indicating that the machine, game, location controller, modem, or any part of a machine meets the required standards and requirements. The cost of this certification is the responsibility of the manufacturer or machine owner. The department shall provide a list of approved laboratories. The department may also review a laboratory to determine if the laboratory should be added or removed from the department's list of approved laboratories. The department may contract with a testing laboratory to ensure and certify that a machine, game, location controller, modem, or any part of a machine meets the required standards and requirements. The department may also establish a state testing laboratory. Payment of the cost of testing by the laboratory is the responsibility of the manufacturer or machine owner. Approval of the machine by the department is prima facie evidence that the machine meets the required standards and requirements. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-37-100 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-100
SECTION 12-37-100. Assessor shall endorse deeds.
Status: in_force

When any deed is recorded it shall be presented to the county assessor's office and have the endorsement of such office showing that the property has been identified and located on the records of the assessor's office.
S.C. Code Ann. § 12-58-80 — SC Code / Title 12 / Chapter 58 / Section 12-58-80
SECTION 12-58-80. Evaluation of department employee's performance.
Status: in_force

(A) The amount of revenue collected may not be used to evaluate any department employee's performance. (B) The department shall develop and implement a program to evaluate employee's performance with respect to his contact with taxpayers. The development and implementation of the program must be coordinated with the Taxpayers' Rights Advocate.
S.C. Code Ann. § 12-6-10 — SC Code / Title 12 / Chapter 6 / Article 1 / Section 12-6-10
SECTION 12-6-10. Short title.
Status: in_force

This chapter may be cited as the "South Carolina Income Tax Act".
S.C. Code Ann. § 12-21-1120 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1120
SECTION 12-21-1120. Disposition of taxes and license fees.
Status: in_force

The beer and wine taxes and license fees provided for by this article must be paid to and collected by the department and deposited to the credit of the general fund of the State.
S.C. Code Ann. § 12-4-730 — SC Code / Title 12 / Chapter 4 / Article 7 / Section 12-4-730
SECTION 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.
Status: in_force

The department, upon receipt of an application and upon proper investigation, may declare the real and personal property of a property owner qualifying for an exemption from ad valorem taxation identified in this chapter as exempt and shall certify the exemption to the auditor's office in the county in which the property is located. Upon certification by the department, the auditor shall void any tax notice applicable to the property.
S.C. Code Ann. § 12-11-20 — SC Code / Title 12 / Chapter 11 / Section 12-11-20
SECTION 12-11-20. Tax on income of banks; rate.
Status: in_force

A tax is imposed upon every bank engaged in business in the State which shall be levied, collected and paid annually with respect to the entire net income of the taxpayer doing a banking business within this State or from the sales or rentals of property within this State, computed at the rate of four and one half per cent of the entire net income of such bank or taxpayer.
S.C. Code Ann. § 12-60-1760 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-1760
SECTION 12-60-1760. Action pending against county officer.
Status: in_force

(A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county may ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action. (B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, the county may cause a municipality interested in the revenue involved in an action to be made a party to the action. The Administrative Law Judge or the court in which the action is pending shall join the municipality as a party. Effect of Amendment 2015 Act No. 87, SECTION 67, in (A), substituted "The county may" for "The county auditor shall"; and in (B), substituted "the county may" for "a county auditor or treasurer may", and substituted "The Administrative Law Judge" for "The administrative law judge".
S.C. Code Ann. § 12-6-570 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-570
SECTION 12-6-570. Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income.
Status: in_force

A nonresident individual, nonresident trust, nonresident estate, and nonresident beneficiary's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
S.C. Code Ann. § 12-28-2725 — SC Code / Title 12 / Chapter 28 / Article 27 / Section 12-28-2725
SECTION 12-28-2725. Apportionment to department of mass transit; audit.
Status: in_force

Of the ten and thirty-four hundredths cents user fee on gasoline imposed pursuant to this chapter, an amount equal to twenty- five hundredths of a cent on each gallon must be used by the department for mass transit. The State Auditor annually shall audit, or cause to be audited, the state's regional transit authorities and eleemosynary organizations acting as regional transit authorities receiving funds from the Department of Transportation. Copies of the audits must be made available to the department and to the General Assembly.
S.C. Code Ann. § 12-37-2840 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2840
SECTION 12-37-2840. Road use fees due at the same time as registration fees.
Status: in_force

Notwithstanding another provision of law, a motor carrier registering a large commercial motor vehicle or bus must pay to the Department of Motor Vehicles the road use fee due on the vehicle at the time and in the manner the person pays the registration fees on the vehicle pursuant to Section 56-3-660. A person choosing to pay South Carolina registration fees on a large commercial motor vehicle or bus in quarterly installments pursuant to Section 56-3-660 also must pay the road use fee on the vehicle in the same quarterly installments. The Department of Motor Vehicles must make quarterly installment payments available to a customer upon the customer's request provided that each installment payment is made online. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." 2021 Act No. 37, SECTION 7.B, provides as follows: "[SECTION 7.]B. This SECTION takes effect on the first day of the fiscal year that begins twenty-four months after the program is fully funded." The program was fully funded as of July 1, 2022. Effect of Amendment 2017 Act No. 40, SECTION 8.A, rewrote the section, providing that the road use fee is due at the same time as registration fees. 2021 Act No. 37, SECTION 7.A, in the first sentence, substituted "Notwithstanding another provision of law, a" for "A" and inserted "to the Department of Motor Vehicles"; in the second sentence, substituted "South Carolina registration fees" for "registration fees"; and added the third sentence.
S.C. Code Ann. § 12-54-250 — SC Code / Title 12 / Chapter 54 / Section 12-54-250
SECTION 12-54-250. Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties.
Status: reserved

(A)(1) The South Carolina Department of Revenue may require, consistent with the cash management policies of the State Treasurer, that a person owing fifteen thousand dollars or more in connection with any return, report, or other document to be filed with the department or a withholding agent making at least twenty-four payments in a year pursuant to Section 12-8-1520(D) pay the tax liability to the State no later than the date the payment is required by law to be made, in funds that are available immediately to the State. "Payment in immediately available funds" means payment by cash to the main office of the department before five o'clock p.m. or by electronic means established by the department, with the approval of the State Treasurer, which ensures the settlement of those funds in the state's account on or before the banking day following the due date of the tax as provided by law. (2) Initiation of the transfer of funds must occur on or before the due date of the tax. If payment is made by means other than cash and settlement to the state's account does not occur on or before the banking day following the due date of the tax, payment is deemed to occur on the date settlement occurs. (3) Failure to make timely payment in immediately available funds or failure to provide evidence of payment in a timely manner subjects the taxpayer to penalties and interest as provided by law for delinquent or deficient tax payments. (B) The department may provide alternative periodic filing and payment dates later than the dates otherwise provided by law for taxes collected by the department in those instances considered to be in the best interests of the State. An alternative date must not be later than the last day of the month in which the tax was otherwise due. (C) The department may prescribe rules and the State Treasurer banking procedures necessary for the administration of the provisions of this section. (D) The department may prescribe alternative means other than paper to file returns and reporting documents necessary for the administration of this section. (E) Reserved (F)(1) A tax return preparer who prepares one hundred or more returns for a tax period for the same tax year shall submit all returns by electronic means where electronic means are available. Where electronic means are not available to file the return, but 2D barcode is available, the preparer must use 2D barcode. If a taxpayer checks a box on his return indicating a preference that his return is to be filed by another means, the preparer may submit that return by another means. (2) The department shall include a notice of this requirement in its form instructions and in the forms area of its website. (3) For the purposes of this subsection, tax return preparer means the business entity and not the individual location or individual completing the return. (4) If compliance with this section is a substantial financial hardship, a tax return preparer may apply in writing to the department to be exempted from these requirements. The department may grant an exemption for no more than one year at a time. (5) A person who fails to comply with the provisions of this section may be penalized in an amount to be assessed by the department equal to fifty dollars for each return. Editor's Note 2005 Act No. 161, SECTION 20.B, provides as follows: "This SECTION takes effect upon approval by the Governor [became law without the governor's signature June 9, 2005] for tax years beginning on or after January 1, 2007."
S.C. Code Ann. § 12-21-2575 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2575
SECTION 12-21-2575. Methods of accounting for admissions other than tickets.
Status: in_force

In lieu of the issuance of tickets as provided for in this article, the department may authorize or approve other methods of accounting for paid admissions.
S.C. Code Ann. § 12-60-2130 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2130
SECTION 12-60-2130. Taxpayer or local governing body may request contested case hearing.
Status: in_force

A property taxpayer or the local governing body who disagrees with the department determination may request a contested case hearing before the Administrative Law Court if he files an action within thirty days of the date of the department's determination. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand. Upon remand the department will have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
S.C. Code Ann. § 12-62-90 — SC Code / Title 12 / Chapter 62 / Section 12-62-90
SECTION 12-62-90. Credit roll statement; right to refuse credit.
Status: in_force

The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.
S.C. Code Ann. § 12-21-2728 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2728
SECTION 12-21-2728. Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.
Status: in_force

(A) In addition to all other licenses required by this chapter, a person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 shall obtain an operator's license biennially as follows: (1) fifty dollars for devices in Sections 12-21-2720(A)(1) and 12-21-2730; (2) two hundred dollars for devices in Section 12-21-2720(A)(2); (3) two thousand dollars for devices in Section 12-21-2720(A)(3). (B) Only one license is required regardless of the number or type of devices owned or operated, and the cost of that license is the highest fee enumerated in this section for a device owned or operated. (C) The licenses provided by this section are subject to Section 12-21-2734 and are a condition precedent to engaging in or the continuing operation of machines described in this chapter. Failure to remit taxes to the State is justification for the cancellation of the license provided in this section. Editor's Note 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;"
S.C. Code Ann. § 12-37-2430 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2430
SECTION 12-37-2430. Valuation of aircraft.
Status: in_force

The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.
S.C. Code Ann. § 12-21-1010 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1010
SECTION 12-21-1010. Definitions.
Status: reserved

When used in this article the following words and terms shall have the following meanings: (1) The word "wholesaler" means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer; (2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer; (3) The word "beer" has the meanings provided pursuant to Section 61-4-10(1) and (2); (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and (5) (Reserved); (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. Editor's Note 2010 Act No. 228, SECTION 2, provides: "Upon approval by the Governor, the revised definition of 'beer' in Section 12-21-1010(3) of the 1976 Code, as amended by this act, applies retroactively to May 2, 2007."
S.C. Code Ann. § 12-28-1920 — SC Code / Title 12 / Chapter 28 / Article 19 / Section 12-28-1920
SECTION 12-28-1920. Operation of permanent or portable weigh stations.
Status: in_force

The department may assign qualified persons who are not state police officers to supervise or operate permanent or portable weigh stations. A person assigned under this section may stop, inspect, and issue citations to operators of trucks and trailers, barges or vessels having a declared gross weight of eleven thousand pounds or more, and buses, at a permanent weigh station, or other inspection point, or while operating a clearly marked state police vehicle for violations of this chapter.
S.C. Code Ann. § 12-28-1565 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1565
SECTION 12-28-1565. Fuel must meet ASTM standards.
Status: in_force

(A) No person may sell or purchase a product for use in the supply tank of a motor vehicle for general highway use that does not meet ASTM standards as published in the annual Book of Standards and its supplements unless amended or modified by the department. (B) The transporter and the transporter's agent and customer have the exclusive duty to dispose of any product in violation of this section in the manner provided by federal and state law. (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.
S.C. Code Ann. § 12-28-945 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-945
SECTION 12-28-945. Licensed tank wagon operator-importer; payment of user fees.
Status: in_force

Each licensed tank wagon operator-importer who is liable for the user fee imposed by this chapter on nonexempt motor fuel imported by a tank wagon as to which the user fee previously has not been paid to a supplier, shall remit the motor fuel user fee for the preceding month's import activities with his monthly report of activities. A licensed tank wagon importer is allowed to retain the tare allowance provided for in Section 12-28-960(A).
S.C. Code Ann. § 12-21-100 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-100
SECTION 12-21-100. Exemption of certain articles sold to United States for military use or resale to military personnel; sale to ships engaged in foreign or coastwise shipping.
Status: in_force

Beer, wine, soft drinks or any goods, wares and merchandise subject to tax under the provisions of this chapter shall be exempt from such tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State. Any goods, the sale of which is exempt by this section, may be stored and delivered without payment of the tax imposed by this chapter if stored and delivered in accordance with regulations to be promulgated by the South Carolina Department of Revenue.
S.C. Code Ann. § 12-21-1310 — SC Code / Title 12 / Chapter 21 / Article 9 / Section 12-21-1310
SECTION 12-21-1310. Additional tax levied; rate.
Status: in_force

In addition to any and all other taxes or licenses, there shall be levied and collected on all wines offered for sale in this State an additional tax of eighteen cents per gallon or fraction thereof, and on wines offered in quantities less than one gallon, there shall be levied and collected a tax of one and two-tenths cents for eight ounces or fraction thereof, and wine offered for sale in metric sizes a tax at the rate of five and seven one hundredths cents per liter.
S.C. Code Ann. § 12-37-1130 — SC Code / Title 12 / Chapter 37 / Article 7 / Section 12-37-1130
SECTION 12-37-1130. Penalties for false statements.
Status: in_force

If any person shall wilfully deliver any statement to the South Carolina Department of Revenue concerning "no situs" property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months.
S.C. Code Ann. § 12-37-2620 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2620
SECTION 12-37-2620. Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period.
Status: in_force

The tax payable on motor vehicles required to be licensed by Section 56-3-110 must be determined for a twelve-month licensing period, except when the license required is for a twenty-four month licensing period. In that case the tax payable on motor vehicles required to be licensed by the department must be determined for a twelve-month tax year for each of the two twelve-month periods contained in the biennial licensure as they respectively occur. If the actual licensing period is less than twelve months for either of the two twelve-month tax years, the tax payable must be that proportion of the above described tax that is equal to the proportion of the number of months that the licensing period is to the twelve-month period that is affected.
S.C. Code Ann. § 12-60-450 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-450
SECTION 12-60-450. Appeal of proposed assessment; contents of written protest.
Status: in_force

(A) A taxpayer can appeal a division decision or a proposed assessment by filing a written protest with the department within ninety days of the date of the division decision or the proposed assessment. The department may extend the time for filing a protest at any time before the period has expired. (B) The written protest must contain: (1) the name, address, and telephone number of the taxpayer; (2) the appropriate taxpayer identification number or numbers; (3) if relevant, the tax period or date for which the tax was proposed; (4) if relevant, the nature and kind of tax in dispute; (5) a statement of facts supporting the taxpayer's position; (6) a statement outlining the reasons for the appeal, including law or other authority upon which the taxpayer relies; and (7) other relevant information the department may reasonably prescribe. The taxpayer does not need to provide legal or other authority, as provided in item (6), if the total amount of the proposed assessment is less than two thousand five hundred dollars, unless the taxpayer is a partnership, an "S" corporation, an exempt organization, or an employee plan and the proposed tax is imposed by Chapter 6, 11, or 13 of this title. (C) The filing of an appeal of a proposed assessment as provided in subsection (A) extends the time for assessment as provided in Section 12-54-85(G). (D)(1) After the protest is filed, the taxpayer and department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case. (2) If the taxpayer fails to respond or participate in this process with the department, the department may view the appeal as abandoned and make a department determination using information provided in accordance with Section 12-60-30(15)(c)(iii). (E)(1) The department shall make a department determination using the information provided by the taxpayer in accordance with Section 12-60-30(15)(c)(iii). (2) A department determination must be in writing and must: (a) be sent by first class mail or delivered to the taxpayer and any affected county; (b) explain the basis for the department's determination; (c) inform the taxpayer and any affected county of the right to request a contested case hearing; and (d) if a proposed assessment was protested, explain that the taxes will be assessed in thirty days and payment demanded unless the taxpayer or any local governing body requests a contested case hearing. (3) The department must issue the department determination not later than one year after the date the written protest or claim was filed with the department by the taxpayer unless the department requests and is granted an extension of time not to exceed six months from the Administrative Law Court. Upon failure of the department to timely issue the department determination, the department shall notify the taxpayer and any affected county of the right to request a contested case hearing before the Administrative Law Court for a determination of the tax controversy. A request for a contested case hearing before the Administrative Law Court must be made in accordance with its rules and must be made within thirty days after the date the department's notice was sent by first class mail or delivered to the taxpayer or any affected county. (4) In order to comply with the provisions of this section requiring the department to notify affected counties, the department shall notify the chief executive officer, auditor, assessor, and treasurer of each affected county. The county auditor, upon notification, shall notify any local governing bodies by notifying the chief administrative official of each local governing body. Effect of Amendment 2018 Act No. 265, SECTION 8.C, rewrote (E), requiring the department to notify affected counties in certain instances.
S.C. Code Ann. § 12-21-1020 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1020
SECTION 12-21-1020. Tax on beer and wine in containers of one gallon or more.
Status: in_force

There shall be levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per ounce and on all wines offered for sale in this State a license tax of ninety cents per gallon or fractional quantity thereof.
S.C. Code Ann. § 12-49-950 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-950
SECTION 12-49-950. Mandatory bid by Forfeited Land Commission; determination of amount of bid.
Status: in_force

If, on the sale of such personal property, there is no bid for as much as the tax and costs then due on the delinquent tax execution, the personal property must be bid in on behalf of the forfeited land commission of the county for the amount equal to the amount of all unpaid property taxes, assessments, and charges billed on the property tax bill, and all costs which may be incurred by a taxing entity as a result of the tax delinquency including taxes levied for the year in which the redemption period begins. An assessment for purposes of this section includes, but is not limited to, amounts owed a special taxing district created pursuant to Section 4-9-30, and a district created pursuant to Chapter 19 of this title and amounts owed pursuant to Chapter 15, Title 6. Effect of Amendment 2015 Act No. 87, SECTION 49, substituted "must be bid in on behalf of the forfeited land commission" for "must be bid in by the Forfeited Land Commission".
S.C. Code Ann. § 12-28-1140 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1140
SECTION 12-28-1140. Application for a license.
Status: in_force

Each application for a license under this chapter must be made upon a form prepared and furnished by the department. It must be subscribed to by the applicant and may contain the information the department reasonably may require for the administration of this chapter, including the applicant's federal identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel subject to the user fee user fee-free in the specified destination state for which the export license is to be issued.
S.C. Code Ann. § 12-33-50 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-50
SECTION 12-33-50. Disposition of bond forfeitures.
Status: in_force

A sum derived from the violation of the condition of a bond or deposit required in this chapter must be paid to the department for deposit to the credit of the general fund of the State, sixty-five percent of which must be credited to the special school account.
S.C. Code Ann. § 12-21-30 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-30
SECTION 12-21-30. Sale of stamps.
Status: in_force

The department may engage any person to sell tax stamps and shall allow as compensation for receiving, selling and accounting for such stamps three per cent of the sale price thereof.
S.C. Code Ann. § 12-33-440 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-440
SECTION 12-33-440. Tax not computed in markup or passed on to consumer.
Status: in_force

The tax provided in Section 12-33-410 must be absorbed by the licensed wholesaler and in no case shall such tax be computed in the markup provided by law, nor shall it be made a part of the consumer price.
S.C. Code Ann. § 12-21-130 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-130
SECTION 12-21-130. Revolving fund; use for purchase of crowns and admission tickets.
Status: in_force

In the business license tax division of the department there is established a revolving fund in the sum of fifty thousand dollars for the purchase of crowns and admission tickets and all payments from such fund shall be refunded as the fund is depleted out of revenues collected from the sale of crowns or tickets.
S.C. Code Ann. § 12-21-4120 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4120
SECTION 12-21-4120. Clarification and conference requests.
Status: in_force

An organization or a promoter seeking clarification on the play of or operation of a bingo game shall submit to the department's bingo regulatory section a written request seeking a determination as to whether or not a certain or specific action constitutes a violation. A conference may be requested upon the receipt of the clarification request. The department shall respond, in writing, to the party requesting the clarification, citing specific statutes which disqualify an action and, when applicable, citing actions that are authorized pursuant to the laws of this State. A response or any failure to respond is not grounds for estoppel nor does it grant any rights to the organization or promoter seeking a clarification. An organization or a promoter found in violation of the provisions of this article and assessed additional taxes, penalties, fines, or interest is entitled to a conference upon request.
S.C. Code Ann. § 12-21-4170 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4170
SECTION 12-21-4170. Compromise of criminal or civil action.
Status: in_force

The department, in its discretion, may compromise a criminal or civil action arising under the provisions of this article either before or after prosecution has begun.
S.C. Code Ann. § 12-28-520 — SC Code / Title 12 / Chapter 28 / Article 5 / Section 12-28-520
SECTION 12-28-520. Measurement of user fees on motor fuel; user fee complemented by user fees measured annually at each terminal.
Status: in_force

(A) Except as provided in Section 12-28-510, the user fee imposed by this chapter on the use of motor fuel subject to the user fee must be measured by invoiced gallons of motor fuel subject to the user fee removed, other than by a bulk transfer, by a licensed supplier from a qualified terminal or refinery within this State, and from a qualified terminal or refinery outside this State for delivery to a location in South Carolina as represented on the shipping papers if the supplier imports the motor fuel subject to the user fee for his own account or the supplier has made a user fee precollection election under Section 12-28-910. This user fee otherwise generally must be determined in the same manner as the tax imposed by Section 4081 of the Internal Revenue Code of 1986, or the Code of Federal Regulations as it exists as of January 1, 1995, or as subsequently modified. (B) The user fee imposed by this chapter on use of motor fuel subject to the user fee in this State as measured by gallons removed by a supplier, or terminal operator, from terminals in this State must be complemented by a user fee measured annually at each terminal in this State by the amount by which net gallons lost or unaccounted for, including transmix, within each terminal exceed the sum of net gallon gains plus one-half of one percent times the number of all net gallons removed from the terminal across the rack or in bulk.
S.C. Code Ann. § 12-37-255 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-255
SECTION 12-37-255. Homestead exemption to continue; county auditor to be informed of change affecting eligibility.
Status: in_force

(A) The homestead exemption initially granted pursuant to Section 12-37-250 continues to be effective for successive years in which the ownership of the homestead or the other qualifications for the exemption remain unchanged. Notification of a change affecting eligibility must be given immediately to the county auditor. (B) The notification must be given by the person liable for payment of the taxes on the homestead in the year of change and in each successive year that the exemption is improperly granted. The amount of a tax exemption granted by reason of the failure to give the notification and a penalty equal to twenty-five percent of the amount of the exemption is due and payable for each year in which the exemption is granted by reason of the failure to give notice. The penalty and the amount of tax must be added to the current year's duplicate and collected in the same manner as other taxes. A lien is created for the tax and penalty upon the property exempted by reason of the failure to give notification, which lien has priority over all other liens. (C) The department must be notified by the county auditor of the amount of tax and penalty payable by reason of the failure to give the notification. The amount of the tax and penalty must be withheld by the department from the next disbursement of state funds to that county and, if it is a municipal tax, to the municipality.
S.C. Code Ann. § 12-45-120 — SC Code / Title 12 / Chapter 45 / Section 12-45-120
SECTION 12-45-120. Procedure in case of delinquent personal tax where taxpayer resides or has property in another county.
Status: in_force

If, after the return of any personal tax by any county treasurer as delinquent, the county treasurer shall know or be informed that the person against whom it is charged resides in some other county in this State or has property or debts due him therein, he shall make out and forward to the treasurer of such other county a certified statement of the name of the person against whom such taxes are charged, the value of the property on which such taxes were levied, the amount of the taxes and penalties assessed thereon and that they are delinquent, and to the aggregate of such taxes and penalties he shall add twenty-five percent as collection fees. Upon the receipt of such certificate the treasurer of such other county shall collect such delinquent taxes and penalties, with the twenty-five percent collection fees as provided in this section, for which purpose he shall have all rights, powers and remedies conferred upon the treasurer of the county in which such taxes were assessed and be allowed the same fees for distraint and sale of property as if such taxes had been levied in his own county and, upon collection made, may retain one-half of such twenty-five percent collection fees, and shall transmit the balance collected by him to the treasurer of the county from whom he received such certified statement by mail. But if the treasurer to whom any such statement is sent cannot collect the amount therein named, or any part thereof, he shall return such duplicate, so endorsed, with reasons for such noncollection. Effect of Amendment 2015 Act No. 87, SECTION 36, substituted "return of any personal tax" for "return of any chattel tax", three times substituted "percent" for "per cent", and substituted "one-half" for "one half".
S.C. Code Ann. § 12-44-110 — SC Code / Title 12 / Chapter 44 / Section 12-44-110
SECTION 12-44-110. Property previously subject to state property taxes not qualified to be economic development property; exceptions.
Status: in_force

Property which previously has been subject to property taxes in South Carolina does not qualify as economic development property, except that: (1) land, excluding existing improvements on the land, on which a new project is to be located may qualify as economic development property even if it previously has been subject to property taxes in this State; (2) property which has been subject to property taxes in this State, but which has never been placed in service in this State, or which was placed in service in this State pursuant to an inducement agreement or other preliminary approval by the county prior to execution of the fee agreement pursuant to Section 12-44-40(E), may qualify as economic development property; (3) property which previously has been placed in service in this State and previously has been subject to property taxes in this State which is purchased in a transaction other than between any of the entities specified in Section 267(b) of the Internal Revenue Code, as defined under Chapter 6, Title 12 as of the time of the transfer, may qualify as economic development property if the sponsor invests at least an additional forty-five million dollars at the project; (4) repairs, alterations, or modifications to real or personal property, which is not economic development property, are not eligible to be economic development property, even if they are capitalized expenditures, except for modifications which constitute an expansion to existing real property improvements.
S.C. Code Ann. § 12-59-50 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-50
SECTION 12-59-50. Sale by former owner of forfeited lands; application to commission for approval of sale.
Status: in_force

The owner of any property which has been sold for delinquent county taxes and which has been bid in by the forfeited land commission may sell all or any part of such property so bid in by the forfeited land commission upon securing the approval, in writing, of the forfeited land commission, if such land has not theretofore been sold by such commission and application for such approval be made to the commission by the owner within five years from the day following the expiration of the period allowed by law to owners to redeem property sold for taxes. Effect of Amendment 2015 Act No. 87, SECTION 60, deleted "State and" following "sold for delinquent".
S.C. Code Ann. § 12-57-55 — SC Code / Title 12 / Chapter 57 / Section 12-57-55
SECTION 12-57-55. Filing notices of liens arising from the Comprehensive Environmental Response, Compensation, and Liability Act of 1980.
Status: in_force

Notice of liens and certificates of discharge arising from the operation of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (42 U.S.C. Section 9601 et seq.) must be filed in the manner provided in this chapter for federal tax liens, mutatis mutandis.
S.C. Code Ann. § 12-54-55 — SC Code / Title 12 / Chapter 54 / Section 12-54-55
SECTION 12-54-55. Interest on underpayment of declaration of estimated tax.
Status: in_force

In the case of an underpayment of declaration of estimated tax by an individual, estate, trust, or corporate taxpayer, instead of all other penalties provided by law, there must be added to the tax for the taxable year a penalty to be determined as follows: (1) in the case of an individual taxpayer, estate, or trust in the same manner as prescribed by the provisions of Internal Revenue Code Section 6654 and applicable regulations except that the small amount provisions are one hundred dollars. No interest or penalty is due under this item for underpayments attributable to personal service income earned in another state on which income tax due the other state was withheld; (2) in the case of a corporate taxpayer, in the same manner as prescribed by the provisions of Internal Revenue Code Section 6655 and applicable regulations, except that the small amount provisions are one hundred dollars. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002."
S.C. Code Ann. § 12-21-2810 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2810
SECTION 12-21-2810. Enforcement rules and regulations.
Status: in_force

The department shall prescribe rules and regulations for the enforcement of this chapter, including rules and regulations governing the stamping of any articles or commodities enumerated in this chapter and the collection of the tax on bottled soft drinks handled by persons operating on interstate common carriers.
S.C. Code Ann. § 12-21-670 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-670
SECTION 12-21-670. Application for license; issuance of permanent license; display of license.
Status: in_force

The application must be filed on a blank to be furnished by the department for that purpose and shall contain a statement including the name of the individual, partnership, (and in the case of each individual partner) or corporation, the post-office address and the nature of the business. Upon receipt of an application for a license to engage in any business as set forth in Section 12-21-660, the department shall issue to the applicant a permanent license permitting the purchase, sale, and distribution of the articles designated therein. The license must be displayed at all times in some conspicuous place at or in the place of business where it may be easily seen by the public. The license provided for in this section must be obtained before engaging in the business in this State and is only valid for the person in whose name it is issued and only for the transaction of business at the place designated in the license.
S.C. Code Ann. § 12-13-40 — SC Code / Title 12 / Chapter 13 / Section 12-13-40
SECTION 12-13-40. Exemptions.
Status: in_force

Associations shall be exempt from the provisions of this chapter during the first three years of their operation. The provisions of this chapter shall not apply to employees' credit unions.
S.C. Code Ann. § 12-2-115 — SC Code / Title 12 / Chapter 2 / Section 12-2-115
SECTION 12-2-115. New jobs or investments not created; boundary clarification.
Status: in_force

For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.
S.C. Code Ann. § 12-49-930 — SC Code / Title 12 / Chapter 49 / Article 7 / Section 12-49-930
SECTION 12-49-930. Removal of or interference with seized property.
Status: in_force

Any person who shall remove, secrete, destroy or otherwise injure such personal property or molest, disturb or interfere with the tax collector's possession of such personal property shall be held liable as for a conversion and be guilty of disposing of property under a lien. Effect of Amendment 2015 Act No. 87, SECTION 47, amended the section by removing the sheriff from tax sale collection process.
S.C. Code Ann. § 12-21-2744 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2744
SECTION 12-21-2744. Repossession of seized property; bond; court action to set aside seizure.
Status: in_force

The owner or person from whom the property is seized may at any time within five days after the seizure repossess the property by filing with the department a bond in cash or a bond executed by a surety company authorized to do business in this State in double the amount of the tax and penalties due. Within ten days thereafter the person must bring action in a court of competent jurisdiction to have the seizure set aside; otherwise the bond so filed must be declared forfeited by the department.
S.C. Code Ann. § 12-36-40 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-40
SECTION 12-36-40. "Taxpayer".
Status: in_force

"Taxpayer" means any person liable for taxes under this chapter.
S.C. Code Ann. § 12-14-60 — SC Code / Title 12 / Chapter 14 / Section 12-14-60
SECTION 12-14-60. Investment tax credit.
Status: in_force

(A)(1) There is allowed an investment tax credit against the tax imposed pursuant to Chapter 6 of this title for any taxable year in which the taxpayer places in service qualified manufacturing and productive equipment property. (2) The amount of the credit allowed by this section is equal to the aggregate of: For purposes of this section, whether property is three-year property, five-year property, seven-year property, ten-year property, or fifteen-year property is determined based on the applicable recovery period for such property under Section 168(e) of the Internal Revenue Code. (B) For purposes of this section: (1) "qualified manufacturing and productive equipment property" means any property: (a) which is used as an integral part of manufacturing or production, or used as an integral part of extraction of or furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services in the economic impact zone; (b) which is tangible property to which Section 168 of the Internal Revenue Code applies; (c) which is Section 1245 property (as defined in Section 1245(a)(3)of the Internal Revenue Code); and (d)(i) the construction, reconstruction, or erection of which is completed by the taxpayer in this State; or (ii) which is acquired by the taxpayer if the original use of such property commences with the taxpayer inside this State. (2) In the case of any computer software which is used to control or monitor a manufacturing or production process inside this State and with respect to which depreciation (or amortization in lieu of depreciation) is allowable, the software must be treated as qualified manufacturing and productive equipment property. (C) This section does not apply to any property to which the other tax credits would apply unless the taxpayer elects to waive the application of the other credits to the property. (D)(1) Unused credit allowed pursuant to this section may be carried forward for ten years from the close of the tax year in which the credit was earned. (2) In the case of credit unused within the initial ten-year period, a taxpayer may continue to carry forward unused credits for use in any subsequent tax years if the taxpayer: (a) is engaged in this State in an activity or activities listed under the North American Industry Classification System Manual (NAICS) Section 31, 32, or 33; (b)(i) is employing one thousand or more full-time workers in this State and having a total capital investment in this State of not less than five hundred million dollars; or (ii) is employing eight hundred fifty or more full-time workers in this State and having a total capital investment in this State of not less than seven hundred fifty million dollars; and (c) made a total capital investment of not less than fifty million dollars in the previous five years. Credits carried forward beyond the initial ten-year period may not reduce a taxpayer's state income tax liability in any subsequent tax year by more than twenty-five percent. (E) If during any taxable year and before the end of applicable recovery period for such property as determined under Section 168(e) of the Internal Revenue Code, the taxpayer disposes of or removes from this State qualified manufacturing and productive equipment property, then the tax due under Chapter 6 by the taxpayer for the current taxable year must be increased by an amount of any credit claimed in prior years with respect to such property determined by assuming the credit is earned ratably over the useful life of the property and recapturing pro rata the unearned portion of the credit. (F) For South Carolina income tax purposes, the basis of the qualified manufacturing and productive equipment property must be reduced by the amount of any credit claimed with respect to the property. If a taxpayer is required to recapture the investment tax credit in accordance with subsection (E), the taxpayer may increase the basis of the property by the amount of any basis reduction attributable with claiming the investment tax credit in prior years. The basis must be increased in the year in which the credit is recaptured. (G) The credit allowed by this section for investments made after June 30, 1998, is limited to no more than five million dollars for an entity subject to the license tax as provided in Section 12-20-100. Editor's Note 2005 Act No. 113, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and the provisions of Section 12-14-60(D)(2) of the 1976 Code, as amended by this act, apply for credits earned in taxable years beginning after 1996."
S.C. Code Ann. § 12-33-70 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-70
SECTION 12-33-70. Rules and regulations of Department of Revenue.
Status: in_force

The Department of Revenue may from time to time make such reasonable regulations, not inconsistent with Title 61, or with the general laws of the State, as the department shall deem necessary to carry out and enforce any other provisions of law relating to the enforcement, collection and payment of the license taxes provided in Title 61 and this chapter and to prevent the evasion of such provisions and the failure or refusal of any person subject thereto to pay such taxes. The department may from time to time alter, repeal or amend such regulations or any of them. Such regulations shall be filed and published as provided for in Chapter 23, Title 1. The department shall give additional notice thereof to all licensees in such manner as it may deem proper. The wilful violation of any rule or regulation made under the provisions of this section and having the force and effect of law shall constitute a violation of Title 61.
S.C. Code Ann. § 12-21-4270 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4270
SECTION 12-21-4270. Application to obtain bingo cards.
Status: in_force

Each licensed nonprofit organization or promoter, in the name of a licensed organization, may obtain bingo cards approved by the department by making application and remitting sixteen and one-half percent of the total face value of the cards to be purchased. Payment to the State for the issuance of bingo cards must be made by check, certified check, any electronic method, or cash within fifteen days of receipt of the application. If payment is made by check and the check is returned by the bank for any reason, the organization or promoter then is required to make payment to the department by certified funds for the remainder of the time that the bingo session is in operation. Upon receipt of the application, the department shall notify a licensed distributor who has purchased bingo cards from a licensed manufacturer that the licensed distributor may release the face value of the bingo cards requested to the licensed organization or promoter. However, no additional bingo cards must be released until payment is received for the prior application of bingo cards. The department is required to set forth procedures to ensure that there is a crosscheck between manufacturers, distributors, and licensed nonprofit organizations or promoters. A quarterly return is required by each manufacturer, distributor, and licensed nonprofit organization or promoter on or before the last day of the month following the close of the calendar quarter outlining those items the department determines necessary to verify the sale and distribution of bingo cards. The sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420.
S.C. Code Ann. § 12-39-210 — SC Code / Title 12 / Chapter 39 / Section 12-39-210
SECTION 12-39-210. Auditor's returns of omitted personal property; penalty.
Status: in_force

The auditor shall, at any time after making his return, if he ascertain that any personal property in his county has not been listed, list it and make return thereof, with the valuation thereof as fixed by the owner or himself and the name of the owner or person to whom it is taxable, and he shall charge it on the duplicate for taxation, adding ten per cent to the value as returned as penalty.
S.C. Code Ann. § 12-61-30 — SC Code / Title 12 / Chapter 61 / Section 12-61-30
SECTION 12-61-30. Laws applicable to proceedings.
Status: in_force

The proceeding authorized in this chapter shall be subject to the rules and laws governing the procedure and conduct of similar proceedings, including the laws governing service of process and the publication thereof against absent or unknown defendants.
S.C. Code Ann. § 12-28-1515 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1515
SECTION 12-28-1515. Inspection and retention of terminal-issued shipping document by receiver of motor fuel subject to the user fee.
Status: in_force

An operator of a motor fuel subject to the user fee retail outlet, bulk plant, or bulk end user bulk storage facility shall receive, examine, and retain for thirty days at the delivery location the terminal-issued shipping document received from the transporter for every shipment of motor fuel subject to the user fee that is delivered to that location with record retention of the shipping paper of three years required offsite. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
S.C. Code Ann. § 12-21-2736 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2736
SECTION 12-21-2736. Unlawful operation of gambling machine or device not made lawful by issuance of license.
Status: in_force

The issuance of a license under the provisions of this article by the department does not make lawful the operation of any gambling machine or device, the operation of which is made unlawful under the laws of this State.
S.C. Code Ann. § 12-21-4000 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4000
SECTION 12-21-4000. Procedures applicable to conduct of bingo.
Status: reserved

In addition to the manner of play prescribed in Section 12-21-3990, the following procedures apply to the conduct of the game: (1) Before the beginning of the first game, all seventy-five balls must be displayed openly on the master-board for the inspection of the players. (2) Only one set of seventy-five balls and only one master-board is allowed in the room or area during the play of the game. (3) Only one bet or payment is to be paid for each card. (4) No bets or payments may be made while a game is in progress, except the sale of cards for subsequent games. (5) Reserved. (6) The house is required to identify the games for which a card may be used before the card is purchased. (7) Before the start of play, the caller shall announce to all players the winning configuration of covered squares for that particular game. (8) The prize must be awarded to the first person who successfully achieves the winning configuration of covered squares. All winning configurations must be verified using an electronic verifying system and must be displayed on the monitor for all players to see. (9) Balls must be selected randomly by an indiscriminate process. (10) Only one number may be called at a time. (11) All balls drawn remain on the master-board until the conclusion of the game. (12)(a) At least fifty percent of the gross proceeds of the sale of bingo cards taken in by the house during a single session must be returned to the players in the form of prizes. However, with respect to fair licenses, this requirement must be met during the course of the fair. (b) A bingo operation may take in only two times more in gross proceeds than the prize for that session averaged on a quarterly basis. Amounts in excess of this limit are subject to a tax, in addition to any other bingo license taxes and fees equal to the amount of the excess. Each session that the gross proceeds are greater than twice the prize amounts paid constitutes a separate offense if the tax is unpaid. This excess proceeds tax must be remitted to the department on the organization's quarterly bingo report and distributed as provided in Section 12-21-4190. Failure to remit this excess proceeds tax to the department shall result in immediate suspension of both the promoter's license and the organization's license. The department, after a conference with the promoter and organization, may permanently revoke the license of the promoter or the nonprofit organization, or both. If permanently revoked, the promoter, nonprofit organization, or any partner or member of the organization may no longer manage, conduct, or assist in any manner with a bingo operation in this State. (13) The playing of bingo is restricted to the premises designated with the department by the sponsor organization. (14) Bingo only may be played at the place designated by the bingo licensee on its original or amended application. (15) The house may hold promotions of special events during a session offering players prizes other than from the play of bingo not to exceed two hundred dollars in cash or merchandise for each session. This amount is not to be paid out of the bingo account and is not included in total payouts for a session. There is no additional charge to players to participate in a special promotion. The promotion must not require any consideration for participation. Effect of Amendment 2016 Act No. 254, SECTION 4, in (15), substituted "not to exceed two hundred dollars" for "not to exceed one hundred dollars" in the first sentence, and substituted "require any consideration for participation" for "be a form of gambling or a game of chance" in the last sentence.
S.C. Code Ann. § 12-6-3500 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3500
SECTION 12-6-3500. Retirement plan credits.
Status: in_force

If the right to receive retirement income by a taxpayer allowed the deduction pursuant to Section 12-6-1170 was earned by the taxpayer while residing in another state which imposed state income tax on the employee's contributions, a credit is allowed against the taxpayer's South Carolina income tax liability in an amount sufficient to offset the taxes paid the other state. This credit must be claimed over the taxpayer's lifetime. The department shall prescribe the amount of the annual credit based on the taxpayer's life expectancy at the time the taxpayer first claims the retirement income deduction pursuant to Section 12-6-1170, and may require the documentation it determines necessary to verify the amount of income tax paid the other state on the contributions. Regardless of the tax rates applicable on the contributions in the other state, the total of the credit allowed may not exceed an amount determined by multiplying the contributions taxed in each year by the marginal South Carolina individual income tax rate for that year.
S.C. Code Ann. § 12-21-4140 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4140
SECTION 12-21-4140. Penalties.
Status: in_force

A penalty of up to five thousand dollars and revocation of the license at the discretion of the department may be imposed for a violation of this article. Each violation and each day in violation of a provision of this article constitutes a separate offense.
S.C. Code Ann. § 12-6-540 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-540
SECTION 12-6-540. Income tax rates for exempt organizations and cooperatives.
Status: in_force

An income tax is imposed annually at the rate of five percent on the South Carolina taxable income of an organization described in Internal Revenue Code Sections 501 through 528 (Exempt Organizations) and 1381 (Cooperatives) as computed under Internal Revenue Code Sections 501(b) (unrelated business income), 528(d) (taxable income of homeowners' associations), and 1382 and 1383 (taxation of cooperatives). The modifications provided in Article 9 of this chapter and the allocation and apportionment provisions provided in Article 17 of this chapter apply for the taxes imposed by this section.
S.C. Code Ann. § 12-21-2975 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2975
SECTION 12-21-2975. Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold.
Status: in_force

All soft drinks, playing cards, cigarettes and tobacco products confiscated under this chapter shall be donated to the Office of Mental Health for patient use. The items listed in this section shall not be subject to the advertisement and sale provisions as provided for in this chapter. Code Commissioner's Note At the direction of the Code Commissioner, certain references in the S.C. Code to the State Department of Mental Health, South Carolina Mental Health Commission, Department of Disabilities and Special Needs, Department of Disabilities and Special Needs Commission, Department of Alcohol and Other Drug Abuse Services, and other related terms were changed to reflect the restructuring of these agencies into component offices under the Department of Behavioral Health and Developmental Disabilities, pursuant to 2025 Act No. 3, SECTION 18.
S.C. Code Ann. § 12-4-20 — SC Code / Title 12 / Chapter 4 / Article 1 / Section 12-4-20
SECTION 12-4-20. Offices, materials and supplies.
Status: in_force

The department must be provided all necessary offices, furniture, equipment, books, periodicals, and supplies necessary to conduct its duties.
S.C. Code Ann. § 12-4-10 — SC Code / Title 12 / Chapter 4 / Article 1 / Section 12-4-10
SECTION 12-4-10. Department of Revenue created.
Status: in_force

The South Carolina Department of Revenue is created to administer and enforce the revenue laws of this State; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it.
S.C. Code Ann. § 12-14-10 — SC Code / Title 12 / Chapter 14 / Section 12-14-10
SECTION 12-14-10. Short title.
Status: in_force

This chapter may be cited as the Economic Impact Zone Community Development Act of 1995.
S.C. Code Ann. § 12-59-60 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-60
SECTION 12-59-60. Sale by former owner of forfeited land; old tax shall be paid on sale of whole tract; seventy-five per cent on sale of part.
Status: in_force

The forfeited land commission shall not give its approval for the sale of the entire lot or tract unless the owner pays all taxes which may at any time be due thereon. In case the owner petitions the commission to sell a part thereof and the commission shall deem it advisable to permit such sale, the owner shall pay to the forfeited land commission from the proceeds of the sale of such part or portion of the property involved not less than seventy-five per cent of the entire sale price, unless a smaller amount is sufficient to pay all taxes due, and upon such payment the commission shall release the lien for taxes on the property so sold.
S.C. Code Ann. § 12-36-1730 — SC Code / Title 12 / Chapter 36 / Article 17 / Section 12-36-1730
SECTION 12-36-1730. Wilful avoidance of tax; penalty.
Status: in_force

A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.
S.C. Code Ann. § 12-43-360 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-360
SECTION 12-43-360. Assessed value of aircraft.
Status: in_force

The governing body of a county by ordinance may reduce the assessment ratio otherwise applicable in determining the assessed value of general aviation aircraft subject to property tax in the county to a ratio not less than four percent of the fair market value of the general aviation aircraft. The ordinance must apply uniformly to all general aviation aircraft subject to property tax in the county.
S.C. Code Ann. § 12-54-210 — SC Code / Title 12 / Chapter 54 / Section 12-54-210
SECTION 12-54-210. Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.
Status: in_force

(A) A person liable for a tax, license, fee, or surcharge administered by the department or for the filing of a return with the department, including information returns shall keep books, papers, memoranda, records, render statements, make returns, and comply with regulations as the department prescribes. Persons failing to comply with the provisions of this section must be penalized in an amount to be assessed by the department not to exceed five hundred dollars for the period covered by the return in addition to other penalties provided by law. (B) Microfilm reproductions of supporting record of details including, but not limited to, documents of original entry, purchase orders, invoices, checks, vouchers, and payroll records may be retained in lieu of actual documents only when the following conditions are met: (1) the taxpayer retains the microfilm copies as long as the contents may become material in the administration of any law administered by the department; (2) the taxpayer provides appropriate facilities for preservation of the films and for the ready inspection and location of the particular records, including a projector for viewing the records if inspection is necessary; and (3) the taxpayer is ready to make transcripts of the information contained on the microfilm.
S.C. Code Ann. § 12-10-20 — SC Code / Title 12 / Chapter 10 / Section 12-10-20
SECTION 12-10-20. Legislative intent.
Status: in_force

The General Assembly finds: (1) that the economic well-being of the citizens of the State is enhanced by the increased development and growth of industry within the State, and that it is in the best interests of the State to induce the location or expansion of manufacturing, processing, services, distribution, warehousing, research and development, corporate offices, technology intensive, and certain tourism projects within the State to promote the public purpose of creating new jobs within the State; (2) that the inducement provided in this chapter will encourage the creation of jobs which would not otherwise exist and will create sources of tax revenues for the State and its political subdivisions; (3) the powers to be granted to the Coordinating Council for Economic Development by this chapter and the purposes to be accomplished are proper governmental and public purposes and that the inducement of the location or expansion of manufacturing, processing, services, distribution, warehousing, research and development, corporate offices, and certain tourism facilities within the State is of paramount importance. (4) The state's per capita income has not reached the United States average and certain rural, less developed counties have not experienced capital investment, per capita income, and job growth at a level equal to the state's average. The economic well-being of these areas will not be sustained without significant incentive to induce capital investment and job creation. Code Commissioner's Note To the extent that the text of paragraph (1) reflects amendments effected by Act 283 dealing with a "technology intensive" project and "technology employee", those amendments are effective, at the direction of the Code Commissioner, upon the signature of the Governor but do not apply until tax years beginning after June 30, 2001. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, in (3), deleted "Advisory" preceding "Coordinating Council for Economic Development".
S.C. Code Ann. § 12-15-20 — SC Code / Title 12 / Chapter 15 / Section 12-15-20
SECTION 12-15-20. Definitions.
Status: in_force

(A) For purposes of this chapter, a "life sciences facility" means a business engaged in pharmaceutical, medicine, and related laboratory instrument manufacturing, processing, or research and development. Included in this definition are the following North American Industrial Classification Systems, NAICS Codes published by the Office of Management and Budget of the federal government: (1) 3254 Pharmaceutical and Medical Manufacturing; (2) 334516 Analytical Laboratory Instrument Manufacturing. (B) A "renewable energy manufacturing facility" means a business which manufactures qualifying machinery and equipment for use by solar and wind turbine energy producers. It also includes a facility manufacturing qualifying advanced lithium ion, or other batteries for the alternative energy motor vehicles described in Section 12-6-3377 or other vehicles certified by the South Carolina Energy Office. The South Carolina Energy Office shall qualify a facility as a Renewable Energy Manufacturing Facility and the South Carolina Energy Office's decision is determinative as to whether a facility qualifies under this subsection.
S.C. Code Ann. § 12-36-922 — SC Code / Title 12 / Chapter 36 / Article 9 / Section 12-36-922
SECTION 12-36-922. Accommodations tax return information.
Status: in_force

For each accommodations tax return filed with multiple locations, the filer also must provide electronically the location information by address and the amount of net taxable sales for each location.
S.C. Code Ann. § 12-43-310 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-310
SECTION 12-43-310. Article shall not affect certain contracts.
Status: in_force

In those counties which have a nondevelopment contract, those contracts which have been executed as of June 3, 1975 shall be valid for the period for which they were executed.
S.C. Code Ann. § 12-37-3170 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3170
SECTION 12-37-3170. Effect on valuation of agricultural property.
Status: in_force

(A) Nothing in this article affects the provisions of Section 12-43-220(d) that define and apply to "fair market value for agricultural purposes" for real property in agricultural use. (B) Except as provided in Section 12-37-3150(9), this article does not affect the eligibility requirements for agricultural use or the imposition of rollback taxes when real property is changed from agricultural use. (C) Nothing in this article affects the appropriate methods of appraising real property for purposes of the property tax by county assessors, assessors appointed to handle multiple county assessments pursuant to an intergovernmental agreement, and officials of the Department of Revenue, as applicable.
S.C. Code Ann. § 12-36-2646 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2646
SECTION 12-36-2646. Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.
Status: in_force

(A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640. (B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer's retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.
S.C. Code Ann. § 12-28-1195 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1195
SECTION 12-28-1195. License is nontransferable.
Status: in_force

No license is transferable to another person or to another place of business. For purposes of this article, a transfer means transfer of a majority interest in a business association, other than a publicly-held association, including corporation, out partnerships, trusts, joint ventures, and any other business associations, to another person. A substantial change in ownership of a business association other than a publicly-held business association, must be reported to the department under regulations promulgated by the department.
S.C. Code Ann. § 12-8-1530 — SC Code / Title 12 / Chapter 8 / Article 13 / Section 12-8-1530
SECTION 12-8-1530. Quarterly returns; agent to continue to file reports until certain events occur.
Status: in_force

(A) A withholding agent shall file a quarterly return in a form prescribed by the department indicating the total amount withheld pursuant to this chapter during the calendar quarter. The return must be filed even in quarters when no income tax has been withheld. The return must be filed on or before dates required for filing federal quarterly withholding returns specified in Internal Revenue Code Section 6071 and Internal Revenue Code Regulation Section 31.6071(a)(1), except the fourth quarter return. The fourth quarter return is due on or before the last day of January following the calendar year of the withholding. (B)(1) A withholding agent may discontinue filing quarterly returns only after the withholding agent: (a) notifies the department in writing that he is no longer required to withhold; and (b) has remitted all taxes withheld or required to be withheld under the provisions of this chapter. (2) A withholding agent who notifies the department that he is no longer required to withhold under subsection (B)(1) may furnish the department with the reconciliation statement required under Section 12-8-1550(A)(2) at the time notification is given. Effect of Amendment 2016 Act No. 160, SECTION 1, in (A), substituted "January" for "February" in the last sentence.
S.C. Code Ann. § 12-21-1035 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1035
SECTION 12-21-1035. Tax on beer brewed at a brewpub.
Status: in_force

(A) Beer brewed on a permitted premises pursuant to Article 17, Chapter 4, Title 61, must be taxed based on the number of gallons of beer produced on the permitted premises and must be taxed at the same rate of taxation for beer provided in Section 12-21-1020. The permittee shall maintain adequate records as determined by the department to ensure the collection of this tax. (B) The taxes imposed by the provisions of this section, except as otherwise provided, are due and payable in monthly installments on or before the twentieth day of the month following the month in which the tax accrues. (C) On or before the twentieth day of each month, a person on whom the taxes in this section are imposed shall file with the department, on a form designed by it, a true and correct statement showing the total gallons produced and any other information the department may require. (D) At the time of making a monthly report, the person shall compute the taxes due and pay to the department the amount of taxes shown to be due. A return is considered to be timely filed if the return is mailed and has a postmark dated on or before the date the return is required by law to be filed.
S.C. Code Ann. § 12-21-5040 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5040
SECTION 12-21-5040. Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances.
Status: in_force

The department may promulgate regulations necessary to enforce this article. The department shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marijuana and controlled substances on which a tax is imposed.
S.C. Code Ann. § 12-21-170 — SC Code / Title 12 / Chapter 21 / Article 1 / Section 12-21-170
SECTION 12-21-170. "Retail or selling price" defined.
Status: in_force

Whenever the retail or selling price is referred to in this chapter as the basis for computing a tax, it is intended to mean the ordinary, customary or usual price paid by the consumer.
S.C. Code Ann. § 12-21-1100 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1100
SECTION 12-21-1100. Authority to conduct examinations and inspections.
Status: in_force

The department or any agent or representative designated by it for that purpose and all peace officers or police officers of the State may enter upon the premises of any person selling or offering for sale any beer, ale, porter, wine, or other similar malt or fermented beverage without a warrant and examine or cause to be examined any books, records, papers, memoranda or commodities and secure any other information directly or indirectly pertaining to the enforcement of this article.
S.C. Code Ann. § 12-60-3380 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3380
SECTION 12-60-3380. Appeal of decision to court of appeals.
Status: in_force

Except as otherwise provided in this chapter, a party may appeal a decision of the Administrative Law Court to the court of appeals. Appeal of a decision of the Administrative Law Court must be made in accordance with Section 1-23-610(B). Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling." 2006 Act No. 387, SECTION 57, provides as follows: "This act takes effect on July 1, 2006, and applies to any actions pending on or after the effective date of the act. No pending or vested right, civil action, special proceeding, or appeal of a final administrative decision exists under the former law as of the effective date of this act, except for appeals of Department of Health and Environmental Control Ocean and Coastal Resource Management and Environmental Quality Control permits that are before the Administrative Law Court on the effective date of this act and petitions for judicial review that are pending before the circuit court. For those actions only, the department shall hear appeals from the administrative law judges and the circuit court shall hear pending petitions for judicial review in accordance with the former law. Thereafter, any appeal of those actions shall proceed as provided in this act for review. For all other actions pending on the effective date of this act, the action proceeds as provided in this act for review."
S.C. Code Ann. § 12-61-40 — SC Code / Title 12 / Chapter 61 / Section 12-61-40
SECTION 12-61-40. Judgment for defendant may be conditioned on payment of taxes.
Status: in_force

In any decree or judgment of the court in an action brought by the county, the forfeited land commission or other similar authority wherein it may be found that a person has a superior title to that of the county, the forfeited land commission or other similar authority, the judgment in favor of such person shall be upon condition that the taxes and penalties thereupon on account of which the property was sold and all taxes which have accrued since such sale and the penalties thereupon be paid in full within sixty days after the date of such judgment and the court shall order the sale of the property in the manner of other judicial sales in default of such payment. From the proceeds of such sale such taxes, costs and penalties shall be first paid.
S.C. Code Ann. § 12-16-300 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-300
SECTION 12-16-300. Compromise.
Status: in_force

Nothing contained in this article prevents at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to SECTION 12-16-230, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
S.C. Code Ann. § 12-36-30 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-30
SECTION 12-36-30. "Person".
Status: in_force

"Person" includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, any group or combination acting as a unit, the State, any state agency, any instrumentality, authority, political subdivision, or municipality.
S.C. Code Ann. § 12-16-1140 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1140
SECTION 12-16-1140. Extensions of time for payment of tax.
Status: in_force

The department may extend the time for the payment of the amount of tax required by this chapter for a reasonable period not to exceed twelve months. If the department finds that the payment on the due date of any part of the amount determined by the executor as the tax imposed by this chapter would result in undue hardship to the estate, it may extend the time for payment for a reasonable period not in excess of five years from the date prescribed by Section 12-16-1110.
S.C. Code Ann. § 12-13-10 — SC Code / Title 12 / Chapter 13 / Section 12-13-10
SECTION 12-13-10. "Association" defined.
Status: in_force

For the purpose of this chapter, the word "association" includes any mutual or stock-chartered corporation insured by the Federal Savings and Loan Insurance Corporation or any corporation subject to regulatory supervision by the Federal Home Loan Bank or the Savings and Loan Division of the State Board of Financial Institutions. Such banks as are taxable under the provisions of SECTIONS 12-11-10 to 12-11-60 are not included.
S.C. Code Ann. § 12-6-3350 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3350
SECTION 12-6-3350. Tax credit for State contractors subcontracting with socially and economically disadvantaged small business.
Status: in_force

(A) A taxpayer having a contract with this State who subcontracts with a socially and economically disadvantaged small business is eligible for an income tax credit equal to four percent of the payments to that subcontractor for work pursuant to the contract. The subcontractor must be certified as a socially and economically disadvantaged small business as defined in Section 11-35-5010 and regulations pursuant to it. (B) The credit is limited to a maximum of fifty thousand dollars annually. A taxpayer is eligible to claim the credit for ten consecutive taxable years beginning with the taxable year in which the first payment is made to the subcontractor that qualifies for the credit. After the above ten consecutive taxable years, the taxpayer is no longer eligible for the credit. (C) A taxpayer claiming the credit shall maintain evidence of work performed for the contract by the subcontractor.
S.C. Code Ann. § 12-21-3080 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-3080
SECTION 12-21-3080. Penalty for interference with enforcement or refusal to allow inspection.
Status: in_force

Any person subject to this tax engaging in or permitting such practices as are prohibited by regulations of the department or in any other practice which makes it difficult to enforce the provisions of this chapter by inspection and any person who shall, upon demand of any officer or agent of the department, refuse to allow full inspection of the premises or any part thereof or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor shall be guilty of a misdemeanor and shall, upon conviction, be fined not less than twenty dollars nor more than two hundred dollars for each offense or imprisoned for a period not less than ten nor exceeding sixty days, or both, in the discretion of the court.
S.C. Code Ann. § 12-28-910 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-910
SECTION 12-28-910. Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.
Status: in_force

(A) Any licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this State as shown on the terminal issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this State for all purposes. (B) This election must be made by filing "notice of election" with the department as provided in this section. (C) The department shall release a list of electing suppliers under subsection (B) upon request by any person. (D) The absence of an election by a supplier under this section does not relieve the supplier of responsibility for remitting the user fee imposed by this chapter upon the removal from an out-of-state terminal for import into this State by the supplier. (E) A supplier which makes the election provided by this section shall pre-collect the user fee imposed by this chapter on all removals from a qualified terminal on its account as a position holder or a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.
S.C. Code Ann. § 12-21-4070 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4070
SECTION 12-21-4070. South Carolina domicile required for license.
Status: in_force

No license, as provided by this article, may be issued to an organization, promoter, or individual that has not been domiciled in this State for at least three years immediately preceding the license application. In the case of the organization, the organization must also have been active in this State for at least two years.
S.C. Code Ann. § 12-6-3810 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3810
SECTION 12-6-3810. Recreational trail easement income tax credit.
Status: repealed

Section effective until January 1, 2029. (A) A taxpayer who encumbers his property with a perpetual recreational trail easement and right of way is allowed a one-time income tax credit equal to ten cents for each square foot of the property that is encumbered by the recreational trail easement. (B) The easement and right of way must be held by a municipality, county, or special purpose district within the State or by a Land Trust Alliance accredited land trust and must be recorded with the appropriate Register of Deeds. The easement must include an agreement with the municipality, county, or land trust to grant access to the general public and address improvements to the trail, which could include pavement or soft-surface trails and maintenance. (C) To qualify for this tax credit, the trail must provide a connection between a trail within a municipality's, county's, or special purpose district's regional trail system plan in this State and a local or regional attraction or point of interest. User groups may include equestrians, pedestrians, bicyclists, and other non-motorized users. Local or regional points of interest include other trails, parks, waterways, or other recreational and open space attractions, retail centers, arts and cultural facilities, transportation facilities, residential concentrations, or similar destinations. (D) If the credit exceeds the taxpayer's tax liability for the taxable year, the excess amount may be carried forward for credit against income taxes in the next five succeeding taxable years. (E) To receive the credit the taxpayer shall claim the credit on his income tax or withholding return in a manner prescribed by the department. The department may require any information that it determines is necessary for the calculation of the credit provided by this section. (F) The maximum amount of tax credits allowed to all qualifying taxpayers pursuant to this section may not exceed one million dollars for each calendar year. Repeal 2024 Act No. 125, SECTION 2, provides that Section 12-6-3810 is repealed on January 1, 2029. Editor's Note 2024 Act No. 125, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to income tax years beginning after 2023. This act is repealed on January 1, 2029, and is no longer effective for any income tax year after 2028."
S.C. Code Ann. § 12-37-2740 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2740
SECTION 12-37-2740. Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.
Status: in_force

(A) The Department of Motor Vehicles shall suspend the driver's license and vehicle registration of a person who fails to pay personal property tax on a vehicle. The request to suspend must be an electronic notification from the county treasurer of the county in which the tax is delinquent. Before the electronic notification is sent to the Department of Motor Vehicles, the county treasurer shall notify the delinquent taxpayer of the pending suspension by letter. The letter must be developed by the county treasurers in conjunction with the Department of Motor Vehicles and used uniformly throughout the State. The letter must advise the person of the pending suspension and the steps necessary to prevent the suspension from being entered on the person's driving and registration records. A county must allow thirty days for the payment of taxes before the county notifies the Department of Motor Vehicles to suspend the person's driver's license and vehicle registration. (B) Notwithstanding the provisions of Sections 56-1-460 and 56-9-500, a charge of driving under suspension if the suspension is solely for failure to pay property taxes or the reinstatement fee required for the property tax suspension does not require proof of financial responsibility. A person is not subject to a custodial arrest solely for being under suspension pursuant to provisions contained in this section. Upon conviction: (1) For a first offense under this section, the penalty is a fine not to exceed fifty dollars. (2) For a second offense under this section, the penalty is a fine not to exceed two hundred fifty dollars. (3) For a third or subsequent offense under this section, the penalty is a fine not to exceed five hundred dollars, or imprisonment not to exceed thirty days, or both. (C) Notwithstanding the provisions of subsections (A) and (B) of this section or the provisions of Section 56-1-460, a charge of driving under suspension issued solely as a result of this section must be dismissed if the person provides proof on the person's court date that the personal property taxes on the vehicle which resulted in the charge being issued have been paid. (D) Before the reinstatement of a driver's license or vehicle registration suspended pursuant to this section, a fee of fifty dollars must be paid to the Department of Motor Vehicles. An amount equal to the actual departmental direct costs related to suspension and reinstatement actions pursuant to this section must be placed by the Comptroller General into the State Highway Fund as established by Section 57-11-20, to be distributed as provided in Section 11-43-167. Fees collected in excess of actual departmental direct costs related to suspension and reinstatement actions pursuant to this section must be deposited to the credit of the general fund of the State at the end of each fiscal year. Effect of Amendment 2016 Act No. 275, SECTION 9, amended (D), providing that all or a portion of the fees or fines collected by the department of motor vehicles shall be credited to the state highway fund.
S.C. Code Ann. § 12-21-2990 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2990
SECTION 12-21-2990. Right to demand court trial in certain cases; department shall give written notice of violation.
Status: in_force

Within ten days after notification in writing by the department, or its duly authorized agent, to any person of his failure properly to affix the required stamps or crowns to any article or commodity or within ten days after written notification to any person that he has sold any article or commodity requiring stamps without having the stamps properly attached thereto as required by this chapter the person charged or to be charged with such omission may, within such time and not thereafter, demand a trial of the issue before a court of competent jurisdiction in the manner provided by law for the trial of civil actions or civil suits. The written notice required in this section may be served by mail. When it is so served the paper must be deposited in the post office addressed to the person on whom it is to be served at his last known place of residence and the postage paid. The ten days' time provided in this section shall begin to run from the date of mailing. Any such notice may also be personally served by any agent of the department or any other person by delivering it to the person charged or by leaving it in the place of business of such person.
S.C. Code Ann. § 12-4-510 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-510
SECTION 12-4-510. Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.
Status: in_force

In addition to other powers and duties required by law, the department, in order to administer effectively the equitable assessment of property for taxation: (1) has all of the powers conferred by law upon the former State Board of Equalization and upon the former State Board of Assessors before February 20, 1915; (2) annually shall make the levy upon the assessed value of property subject to taxation necessary to raise the annual appropriations made by the General Assembly as it relates to private carlines and flight equipment; (3) shall order reassessment of real and personal property, or any class or classes of either, or when, in the judgment of the department, the reassessment is advisable or necessary to the end that all classes of property in the assessment district are assessed in compliance with the law.
S.C. Code Ann. § 12-37-2150 — SC Code / Title 12 / Chapter 37 / Article 16 / Section 12-37-2150
SECTION 12-37-2150. Tax levy against assessed value.
Status: in_force

The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31 of each year.
S.C. Code Ann. § 12-6-580 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-580
SECTION 12-6-580. Computation of corporation's gross and taxable income.
Status: in_force

A corporation's South Carolina gross income, taxable income, and the unrelated business income of a corporation exempt from taxation under Internal Revenue Code Section 501 et seq., is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
S.C. Code Ann. § 12-21-2430 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2430
SECTION 12-21-2430. Certain ponds are not amusements.
Status: in_force

No private pond shall be declared an amusement for tax purposes. But this section shall not apply to a pond stocked with fish from a State or Federal hatchery.
S.C. Code Ann. § 12-28-1155 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1155
SECTION 12-28-1155. Application must be filed with surety bond or cash deposit.
Status: in_force

(A) Except as otherwise provided in this section, concurrently with the filing of an application for a license under this chapter, the department shall require the applicant to file with the department a surety bond or cash deposit: (1) in an amount determined by the director of not less than two thousand dollars or not more than a three-month user fee liability for the applicant as estimated by the department; (2) conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter. (B) Suppliers and bonded importers shall post a bond of not less than two million dollars, except that with respect to a person registered under the Internal Revenue Section 4101 as a taxable fuel registrant, the bond may be reduced to a one million dollar minimum. An applicant alternatively may show proof of financial responsibility in lieu of posting of bond. Proof of five million dollars net worth constitutes evidence of financial responsibility in the absence of circumstances indicating the department is otherwise at risk with respect to collection of its user fees from the applicant. (C) If the applicant files a bond, the bond must: (1) be with a surety company approved by the department which may be an affiliate in the business of assuring the obligations; (2) name the applicant as the principal and the State as the obliged; (3) be on forms prescribed by the department. (D) Fuel vendors defined in Section 12-28-1135, other than persons required to be licensed under provisions other than in those sections, and miscellaneous fuel user fee licensees defined in Section 12-28-1139, are exempt from the bonding requirements of this section.
S.C. Code Ann. § 12-58-130 — SC Code / Title 12 / Chapter 58 / Section 12-58-130
SECTION 12-58-130. Claim for reimbursement of bank charges due to erroneous levy by department; when filed; conditions to be satisfied; notification of denial to be in writing.
Status: in_force

(A) A taxpayer may file a claim with the department for reimbursement of bank charges incurred by the taxpayer as the direct result of an erroneous levy by the department. Bank charges include a financial institution's customary charge for complying with the levy instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution. Each claimant applying for reimbursement shall file a claim with the department in a form prescribed by the department. For the department to grant a claim, the department shall determine that both of the following two conditions have been satisfied: (1) the erroneous levy was caused by department error; (2) before the levy, the taxpayer responded to all contacts by the department and provided the department with any requested information or documentation sufficient to establish the taxpayer's position. The conditions stated in this item may be waived by the department for reasonable cause. (B) Claims pursuant to this section must be filed within ninety days from the date of the levy. Within thirty days from the date the claim is received, the department shall respond to the claim. If the department denies the claim, the taxpayer must be notified in writing of the reasons for the denial of the claim.
S.C. Code Ann. § 12-37-2490 — SC Code / Title 12 / Chapter 37 / Article 19 / Section 12-37-2490
SECTION 12-37-2490. Effect of other ad valorem taxes upon aircraft of airline companies.
Status: in_force

The ad valorem taxation authorized by this article shall be in lieu of all other ad valorem taxes upon the aircraft of airline companies.
S.C. Code Ann. § 12-28-995 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-995
SECTION 12-28-995. Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State.
Status: in_force

Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of user fees imposed by this chapter by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State.