S.C. Code Ann. § 12-22-940 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-940
SECTION 12-22-940. Location controllers and modems.
Status: in_force

(A) As part of the central computer monitoring system, each establishment operating machines must provide a location controller and modem meeting department requirements. Each location controller must be capable of receiving, storing, and transmitting to the central computer monitoring system all information received from and required of machines. Each location controller shall be capable of supporting at least five machines. (B) This section applies to those location controllers which participate in the system as separate hardware entities and any head of string location controller which meets the specifications of this section. (C) The cost for purchasing, leasing, and installing, the location controller is the responsibility of the licensed establishment in which the machines are located. (D) Each location controller must be able to perform the following functions: (1) communicate with machines in an on-line environment; (2) store log entries of openings of machine game doors; (3) store log entries of openings of machine coin or currency doors; (4) authorize a machine to be taken off-line from the location controller and store a log of this event; (5) disable a machine and store a log entry upon a game door open, and a coin door open; (6) store a log entry if machine is off-line from the location controller; (7) store a log entry for machine tampering if the signal received from the machine is discontinuous or corrupted in such a manner as to constitute more than spurious noise in the system; (8) store a log entry of reenabling a machine that has been disabled; (9) log entries which include a VGMID for each machine and date/time stamp; (10) communicate to the central computer system the information which has been gathered from the machines and any log entries stored during the period using a protocol provided by the department or designated agent; (11) have sufficient storage capacity to maintain at least five days of data generated from the maximum playing sessions from the maximum number of associated machines linked to the location controller. The data must be stored immediately in a manner that allows, on demand, real time access by the central computer monitoring system. Access to data stored in the location controller must be restricted to authorized entry from the central computer monitoring system and other authorized inquiry only access that has been preapproved by the department; (12) have an internal clock; (13) be protected from unauthorized interference or tampering by any person or external device or force, such as to corrupt or alter data or corrupt or suspend communication signals or transmitted data from the machines or to the central computer monitoring system. This requirement extends to the location controller as well as its associated communication device, and cabling between the controller, the machines, and communication device; (14) be constructed of materials and protected in such a manner as to allow it to operate in suboptimal environments such as nonregulated temperature, dusty, tobacco-smoke filled, and humid conditions. Locations using a location controller that is not constructed so as to operate in these environments and that fail to operate properly are not allowed to operate machines until the location controller is repaired or replaced so as to operate in such a suboptimal environment; and (15) be capable of validating tickets printed by a machine. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-21-3970 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3970
SECTION 12-21-3970. Promoter's license required for each licensee.
Status: in_force

For each licensed nonprofit organization the promoter manages, operates, or conducts bingo, the promoter must purchase a promoter's license as provided in Section 12-21-3950 before operating or conducting bingo. No promoter is permitted more than five licenses. This license must be prominently displayed at the location where bingo is conducted.
S.C. Code Ann. § 12-36-1710 — SC Code / Title 12 / Chapter 36 / Article 17 / Section 12-36-1710
SECTION 12-36-1710. Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration.
Status: in_force

(A) In addition to all other fees prescribed by law there is imposed an excise tax for the issuance of every certificate of title, or other proof of ownership, for every boat, motor, or airplane, required to be registered, titled, or licensed. The tax is five percent of the fair market value of the airplane, boat, and motor. (B) Excluded from the tax are: (1) boats, motors, or airplanes: (a) transferred to members of the immediate family; (b) transferred to a legal heir, legatee, or distributee; (c) transferred from an individual to a partnership upon formation of a partnership, or from a stockholder to a corporation upon formation of a corporation; (d) transferred to a licensed motor vehicle or motorcycle dealer for the purpose of resale; (e) transferred to a financial institution for the purpose of resale; (f) transferred as a result of repossession to any other secured party, for the purpose of resale; (2) the fair market value of a boat, motor, or airplane, transferred to the seller or secured party in partial payment; (3) gross proceeds of transfers of airplanes specifically exempted by Section 12-36-2120 from the sales or use tax; (4) boats, motors, or airplanes, where a sales or use tax has been paid on the transaction necessitating the transfer. (C) "Fair market value" means the total purchase price less any trade-in, or the valuation shown in a national publication of used values adopted by the department, less any trade-in. (D) "Total purchase price" means the price of a boat, motor, or airplane agreed upon by the buyer and seller with an allowance for a trade-in, if applicable. (E) "Immediate family" means spouse, parents, children, sisters, brothers, grandparents, and grandchildren. (F) The department shall require every applicant for a certificate of title to supply information it considers necessary as to the time of purchase, the purchase price, and other information relative to the determination of fair market value. If the excise tax is based upon total purchase price as defined in this section, the department shall require a submission of a bill of sale and the signature of the owner subject to the perjury statutes of this State. (G) The Department of Motor Vehicles and the Division of Aeronautics of the Department of Commerce may not issue a license or transfer of title without first procuring from the Department of Revenue information showing that the excise tax has been collected. The Department of Natural Resources may not license any boat or register any motor without first procuring from the Department of Revenue information showing that the excise tax has been collected. Effect of Amendment 2017 Act No. 40, SECTION 7.C, in (A), (B), and (D), deleted "motor vehicle, motorcycle," in seven places.
S.C. Code Ann. § 12-2-40 — SC Code / Title 12 / Chapter 2 / Section 12-2-40
SECTION 12-2-40. Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
Status: in_force

All contracts that are entered into with intent to evade payment of taxes or in fraud of the tax laws of this State are against public policy. The courts of this State may not lend their aid to enforce a contract entered into as a substitute for, or having as its consideration, a previous contract declared to be against public policy. Nothing in this section limits the power of an individual to administer his property by contract or donation so as to manage or avoid the impact of this or other tax laws on his personal property.
S.C. Code Ann. § 12-21-2742 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2742
SECTION 12-21-2742. Confiscation of unlicensed machine, device, etc.
Status: in_force

In addition to the penalties above provided, any machine, apparatus, billiard, or pocket billiard table not having attached thereto the required license, or which is improperly licensed, must be seized and confiscated by the department, its agents or employees, and sold at public auction after thirty days' advertisement. Upon payment of the license required, the department may, within its discretion, return any property so seized and confiscated and compromise any penalty assessed.
S.C. Code Ann. § 12-21-3910 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3910
SECTION 12-21-3910. Short title.
Status: in_force

This article may be cited as the "Bingo Tax Act of 1996".
S.C. Code Ann. § 12-4-360 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-360
SECTION 12-4-360. Verification by department to retirement systems of information on individual income tax returns.
Status: in_force

The department, when requested by the Retirement Systems Division of the Public Employee Benefit Authority, shall verify information contained on individual income tax returns to assist the retirement systems in ascertaining if an individual receiving disability benefits has gainful employment for which he is receiving compensation. The retirement systems shall furnish the department information it requests to verify the information. 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).
S.C. Code Ann. § 12-21-4100 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4100
SECTION 12-21-4100. Record keeping and reporting requirements.
Status: in_force

(A) Each licensed nonprofit organization conducting bingo games shall submit quarterly to the department on the last day of the month following the close of the calendar quarter a report under oath containing the following information: (1) the amount of the gross proceeds derived from the games; (2) each item of expense incurred or paid; (3) each item of an expenditure made or to be made, with a detailed description of the merchandise purchased or the services rendered; (4) the net proceeds derived from the games; (5) the use to which the proceeds have been or are to be applied; (6) a list of prizes offered and given, with their respective values; (7) excess proceeds as provided in Section 12-21-4000(12)(b); (8) number of players at each session; (9) other information considered necessary by the department. (B) Each licensed nonprofit organization shall maintain records to substantiate the contents of each report. (C) The department may revoke the license of an organization that fails to file the reports and information required in this article.
S.C. Code Ann. § 12-43-295 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-295
SECTION 12-43-295. No additional millage shall be levied as inflation factor under equalization or reassessment program.
Status: in_force

Notwithstanding any other provision of law, no additional millage shall be levied as an inflation factor under the provisions of any equalization or reassessment program pursuant to the provisions of this chapter.
S.C. Code Ann. § 12-37-120 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-120
SECTION 12-37-120. Rounding of assessed value of property.
Status: in_force

In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.
S.C. Code Ann. § 12-21-2490 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2490
SECTION 12-21-2490. Notice of license revocation and appeal process.
Status: in_force

The department shall mail written notice of the revocation of the license or shall otherwise serve written notice thereof upon the person affected thereby and within ten days after the mailing of such notice or of service otherwise upon the person whose license has been revoked such person may appeal from the decision of the department thereon to the court of common pleas in the county in which he is licensed to carry on the business. Within ten days after the service of notice of revocation of license as provided in this section, and not thereafter, the person feeling aggrieved thereby and desiring to appeal shall serve upon the department a written notice of intention to appeal to the court of common pleas and within thirty days after the service of the notice on the department he shall serve upon the department his exceptions or objections to the revocation of the license.
S.C. Code Ann. § 12-33-10 — SC Code / Title 12 / Chapter 33 / Article 1 / Section 12-33-10
SECTION 12-33-10. Definitions.
Status: in_force

As used in this chapter the several terms defined in Section 61-6-20 shall have the meaning there given.
S.C. Code Ann. § 12-60-2530 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2530
SECTION 12-60-2530. County board of assessment appeals.
Status: reserved

(A) Within thirty days after the date of the county assessor's response provided in Section 12-60-2520, a property taxpayer may appeal a real property tax assessment to the county board of assessment appeals. The board may rule on any timely appeal relating to the correctness of any of the elements of the property tax assessment, and also other relevant claims of a legal or factual nature, except claims relating to property tax exemptions. Conferences held by the board are subject to any rules prescribed for the county boards of assessment appeals by the Administrative Law Court. The assessor may extend the time period for filing a taxpayer's appeal if the request for an extension is received by the assessor within thirty days of the date of the county assessor's response provided in Section 12-60-2520. (B) An appeal to the board begins by giving written notice of intent to appeal to the assessor. (C) A conference on the appeal must be conducted by the board within thirty days after the date of receiving a notice of appeal, or as soon thereafter as practical. The board shall: (1) set the place, date, and time for the conference; (2) give the assessor and the property taxpayer at least thirty days' written notice of the conference; (3) advise the property taxpayer that all evidence must be presented at the conference; and (4) have the authority and jurisdiction to enter a default decision if either the property taxpayer or the assessor fails to appear at the conference, if proper notice of the conference was given. If a default decision is entered against the property taxpayer for failure to appear at the conference, the property tax assessment becomes a final property tax assessment. A default order entered against the assessor for failure to appear at the conference results in a final property tax assessment based on the value stated in the property taxpayer's written protest. However, the board may grant a continuance and refrain from entering a default order upon good cause shown by any party. (D) The intervention by an interested person not a party to the action is allowed where: (1) the intervenor has a legal or equitable interest in the property which is the subject of the property tax assessment; (2) the intervention is not prevented by any applicable statute of limitations and the intervenor has exhausted his prehearing remedies; (3) the disposition of the action could, as a practical matter, impede protection of that interest; and (4) the intervenor's interest is not being adequately represented by the existing parties, and could be impeded, as a practical matter, if intervention is denied. (E) Each appeal must be considered by all board members present at a meeting. The lesser of a majority of the members or three members of the board is a quorum, unless the parties agree to a lesser number. (F) At least fifteen days before the date of the conference, the assessor shall file with the board: (1) a copy of the original property tax assessment for the subject property; (2) the written protest of the property taxpayer; (3) a written response to the taxpayer's protest; and (4) copies of documents, including appraisals, property sales, and a brief description of other evidence to be presented by him. Copies of the documents filed with the board must be mailed or delivered to the property taxpayer at the same time. (G) At least fifteen days before the date of the conference, the property taxpayer shall file with the board copies of documents, including appraisals, property sales, and a brief description of other evidence to be presented. Copies of the documents and lists must be mailed or delivered to the assessor at the same time. The requirement that the property taxpayer file the material with the board and mail or deliver it to the assessor may be waived by the board. (H) At least seven days before the date of the conference, the parties may file with the board any response each may have to the information filed by the other. This material must be mailed or delivered to the other party at the same time. (I) The conference must be held as follows: (1) Conferences are open to the public. (2) The board may meet in closed session to consider evidence presented at the conference. (3) The assessor shall explain the property tax assessment and his response to the taxpayer's written protest. (4) The assessor may provide the board with evidence to support the property tax assessment. (5) The property taxpayer shall state his reasons for protesting the property tax assessment. (6) The property taxpayer may provide the board with evidence to support amending, modifying, or rescinding the property tax assessment. (7) A person intervening as a party in the appeal may state his position and present evidence in support of his position. (8) The assessor may rebut information and arguments presented by the taxpayer or intervenor. (9) The property taxpayer and intervenors, if any, may rebut information and arguments presented by the assessor. (10) Any member of the board may question the property taxpayer, the assessor, and anyone else providing information at the conference. Any member of the board may request additional information. (J) After the conference, the board shall issue a decision based upon the evidence before it as follows: (1) The decision must be made by a majority vote of the board members present at the conference. In case of a tie, the assessor's determination is upheld. (2) At the conclusion of the conference, the decision may be announced orally or it may be reserved for consideration. In either event, the board shall mail a written decision to the parties within fifteen days after the date of the conference, or as soon thereafter as practical. (3) The written decision of the board shall: (a) explain the basis for the decision; (b) state that if the decision is not appealed, it must be certified to the county auditor for entry upon the property tax assessment rolls or tax duplicate; and (c) inform the parties of their right to request a contested case hearing before the Administrative Law Court.
S.C. Code Ann. § 12-15-40 — SC Code / Title 12 / Chapter 15 / Section 12-15-40
SECTION 12-15-40. Income tax allocation and apportionment agreement authorization.
Status: in_force

In the case of a taxpayer establishing a facility meeting the requirements of Section 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to Section 12-6-2320 for a period not to exceed fifteen years if the facility otherwise meets the requirements of that section.
S.C. Code Ann. § 12-28-1710 — SC Code / Title 12 / Chapter 28 / Article 17 / Section 12-28-1710
SECTION 12-28-1710. Business entities and participating officers, employees, and agents liable for violations of SECTIONSECTION 12-28-1595 and 12-28-1597.
Status: in_force

A business entity and its officers, employees, and agents who wilfully participate in an act in violation of Section 12-28-1595 or Section 12-28-1597 are jointly and severally liable with the entity for the penalty which is the same as imposed under federal law.
S.C. Code Ann. § 12-44-170 — SC Code / Title 12 / Chapter 44 / Section 12-44-170
SECTION 12-44-170. Economic development property; transfer of property to fee arrangement provided for by this chapter.
Status: in_force

(A) Economic development property as defined in Section 12-44-30(7) may include property placed in service for property tax purposes after the effective date of this act. (B) An entity with property subject to an existing fee in lieu of property taxes arrangement under Article 1, Chapter 12, Title 4 of the 1976 Code or Section 4-29-67 of the 1976 Code, or which has acquired or will acquire property pursuant to an inducement resolution, may elect, with the consent of the applicable county, to transfer property from the prior arrangement to the fee arrangements provided by this chapter and that property must be considered automatically economic development property as defined in Section 12-44-30(7) subject to: (1) a continuation of the same fee payments required under the existing lease agreement; (2) a continuation of the same fee in lieu of tax payments only for the time required for payments under the existing lease agreement; (3) a carryover of minimum investment or employment requirements of the existing arrangements to the new fee arrangement; and (4) appropriate agreements and amendments between the sponsor and the county entered into continuing the provisions and limitations of the prior agreement. The entity and the governing body of the county may enter into a new fee agreement reflecting the appropriate handling of the transition with due regard to appropriate cancellation or amendment of existing financing arrangements.
S.C. Code Ann. § 12-28-790 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-790
SECTION 12-28-790. Refunds claims.
Status: in_force

(A) To claim a refund under Sections 12-28-720 through 12-28-780, a person shall present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of motor fuel subject to the user fee purchased and used for exempt purposes. The claim must be filed not more than three years after the date the motor fuel subject to the user fee was purchased. The statement must show that payment for the purchase has been made and the amount of the user fee paid on the purchase has been remitted to the seller. (B) The department may make investigations it considers necessary before refunding the motor fuel user fee to a person and may investigate a refund after the refund has been issued and within the time frame for making adjustments to the user fee under this chapter. (C) To facilitate efficient administration and instead of the individual refund procedures, the department may provide by regulation an alternative election by the applicant for a refund by way of credit against state income tax liability.
S.C. Code Ann. § 12-16-530 — SC Code / Title 12 / Chapter 16 / Article 5 / Section 12-16-530
SECTION 12-16-530. Estates of aliens.
Status: in_force

(A) A tax in an amount computed as provided in this section is imposed upon the transfer of real property and tangible personal property having an actual situs in this State and upon intangible personal property physically present within this State of every person who at the time of death was not a resident of the United States. The tax is an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which this State has jurisdiction for estate tax purposes and the denominator of which is the decedent's gross estate taxable by the United States wherever situated. (B) Resident aliens of the United States are subject to the tax imposed by this chapter under SECTION 12-16-520 when the decedent, at the time of death, was not a resident of this State but was a resident of the United States. A resident alien who, at the time of death, was a resident of this State and a resident of the United States is subject to the tax imposed by this chapter under SECTION 12-16-510. (C) For purposes of this section, stock in a corporation organized under the laws of this State is considered physically present within this State.
S.C. Code Ann. § 12-37-670 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-670
SECTION 12-37-670. Listing new structures for taxation; due date of additional property taxes.
Status: in_force

(A) No new structure must be listed or assessed for property tax until it is completed and fit for the use for which it is intended. (B)(1) A county governing body by ordinance may provide that previously untaxed improvements to real property must be listed for taxation with the county assessor of the county in which it is located by the first day of the next calendar quarter after a certificate of occupancy is issued for the structure. A new structure must not be listed or assessed until it is completed and fit for the use for which it is intended, as evidenced by the issuance of the certificate of occupancy or the structure actually is occupied if no certificate is issued. (2) When an ordinance allowed pursuant to this subsection is enacted, additional property tax attributable to improvements listed with the county assessor accrues beginning on the listing date and is due and payable when taxes are due on the property for that property tax year. This additional tax is due and payable without regard to any tax receipt issued for that parcel for the tax year that does not reflect the value of the improvements. (3) If a county governing body elects by ordinance to impose the provisions of this subsection, this election also is binding on all municipalities within the county imposing ad valorem property taxes.
S.C. Code Ann. § 12-54-195 — SC Code / Title 12 / Chapter 54 / Section 12-54-195
SECTION 12-54-195. Penalty if responsible person fails to remit sales tax to Department of Revenue.
Status: in_force

(A) As used in this section, "responsible person" includes any officer, partner, or employee of the taxpayer who has a duty to pay to the department any state or local sales tax due by the taxpayer or use tax required or authorized to be collected by the retailer pursuant to Chapter 36 of this title or with respect to any local sales and use tax collected by the department on behalf of a political subdivision of the State. (B) If a retailer adds and collects a state or local sales tax as permitted by Section 12-36-940, or collects a state or local use tax from the purchaser as required by Section 12-36-1350, but the retailer fails to remit the tax collected to the department, then a responsible person may be held liable, individually and personally, for the tax collected but not remitted to the department, along with penalties and interest from the date the tax was due. The tax, penalties, and interest are not collectible from the retailer to the extent the tax, penalties, and interest imposed by this subsection are collected from a responsible person.
S.C. Code Ann. § 12-6-1710 — SC Code / Title 12 / Chapter 6 / Article 13 / Section 12-6-1710
SECTION 12-6-1710. Taxation of part-year resident.
Status: in_force

An individual who is a part-year resident of South Carolina may: (1) report and compute South Carolina tax as if the individual was a resident for the entire year and use the credit provided in Section 12-6-3400; or (2) report and compute South Carolina tax as a nonresident individual as provided in Section 12-6-1720, except that for purposes of this computation, South Carolina taxable income for that period during which the individual was a resident includes all items of income, gain, loss, or deductions that a resident would be required to include under Section 12-6-560.
S.C. Code Ann. § 12-16-720 — SC Code / Title 12 / Chapter 16 / Article 7 / Section 12-16-720
SECTION 12-16-720. Imposition of tax.
Status: in_force

(A) A tax is imposed upon every generation-skipping transfer, where the original transferor is a resident of this State at the date of original transfer, in an amount equal to the maximum amount allowable as a credit for state generation-skipping transfer taxes under Internal Revenue Code Section 2604, to the extent the credit exceeds the aggregate amount of all taxes on the same transfer actually paid to the several states of the United States, other than this State. (B) A tax is imposed upon every generation-skipping transfer where the original transferor is not a resident of this State at the date of the original transfer, but where the generation-skipping transfer includes real or personal property having a situs in this State, in an amount equal to the maximum amount allowable as a credit for state generation-skipping transfer taxes under Internal Revenue Code Section 2604, reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of the transferred property taxable by all other states bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes. In any case in which a tax is imposed on a generation-skipping transfer by this State and by one or more other states, the department shall negotiate with the taxing authorities of the other state or states so that the aggregate amount of taxes imposed by this State and the other state or states on a generation-skipping transfer does not exceed one hundred percent of the maximum amount allowable as credit for state generation-skipping transfer taxes under Internal Revenue Code Section 2604.
S.C. Code Ann. § 12-37-3110 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3110
SECTION 12-37-3110. Citation of article.
Status: in_force

This article may be cited as the "South Carolina Real Property Valuation Reform Act".
S.C. Code Ann. § 12-6-5595 — SC Code / Title 12 / Chapter 6 / Article 41 / Section 12-6-5595
SECTION 12-6-5595. Timber deeds as real property conveyances.
Status: in_force

For purposes of the nonrecognition of gain under Section 1031 of the Internal Revenue Code and comparable provisions of state law, the conveyance by timber deed of the right to cut standing timber for a period of time exceeding thirty years is considered a conveyance of a real property interest, and as such, under the laws of this State, is a like-kind exchange with other similar conveyances of a real property interest or with conveyances of similar investment real property owned in fee simple.
S.C. Code Ann. § 12-56-60 — SC Code / Title 12 / Chapter 56 / Section 12-56-60
SECTION 12-56-60. Notification by claimant agency; refund determinations; department liability.
Status: in_force

(A) A claimant agency seeking to attempt collection of a delinquent debt through setoff shall notify the department in writing and supply information the department determines necessary to identify the debtor whose refund is sought to be set off. A request for setoff may be made only after the claimant agency has notified the debtor of its intention to cause the debtor's refund to be set off not less than thirty days before the claimant agency's request to the department. The claimant agency promptly shall notify the debtor when the liability out of which the setoff arises is satisfied. The claimant agency promptly shall notify the department of a reduction in the delinquent debt. (B) Upon receiving the certification of the claimant agency of the amount of the delinquent debt, the department shall determine if the debtor is due a refund. If the debtor is due a refund of more than a tolerance amount as determined by the department, the department shall set off the delinquent debt against the amount of the refund. The department may retain an amount not to exceed twenty-five dollars of each refund set off to defray its administrative expenses, and that amount may be added to the debt. Apportionment is not required in the case of a refund resulting from filing a joint return. A person has no property right or property interest in a refund until all amounts due the State and claimant agencies are paid. The department shall consider a delinquent debt and debtor list provided by a claimant agency as correct and the department is not liable for a wrongful or improper setoff.
S.C. Code Ann. § 12-21-3920 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3920
SECTION 12-21-3920. Definitions.
Status: in_force

As used in this article: (1) "Bingo" or "game" means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random. (2) "Department" means the South Carolina Department of Revenue. (3) "Card" means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. Numbers are printed in twenty-four of the squares, and the term "free", "free square", or " free space" is printed in the square or space located in the center of the card. The five columns are denominated from left to right by the respective letters of the word "B-I-N-G-O". Each square in the "B" column contains a number from one through fifteen inclusive; each square in the "I" column contains a number from sixteen through thirty inclusive; except for the center space which is marked as free, each square in the "N" column contains a number from thirty-one through forty-five inclusive; each square in the "G" column contains a number from forty-six through sixty inclusive; and each square in the "O" column contains a number from sixty-one through seventy-five inclusive. A number may not appear twice on the same card. A nonprinted design is a bingo ticket for use only with an electronic dabber. The bingo ticket is a perforated two-part ticket and must bear a sequential serial ticket number, the South Carolina state seal, denomination, number of faces authorized for download or activation, the Department of Revenue issued organization license number, and other information that may be required by the department. The ticket must have designated blanks for entry of the date sold and electronic dabber unit number supplied. Bingo tickets must be printed by a bingo ticket manufacturer licensed by the department and must be sold only by a distributor licensed by the department. Bingo tickets must meet the design and requirements of the department. Bingo tickets may be used only by a promoter or nonprofit organization if the ticket has been approved by the department. A license for a bingo ticket manufacturer costs one thousand dollars. A manufacturer of bingo cards or electronic dabbers or site systems, a distributor, a promoter, or a nonprofit organization may not have an interest, direct or indirect, in a bingo ticket manufacturer. The bingo ticket manufacturer must maintain records as required by the department. (4) "Promoter" means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. The person hired under written contract is considered the promoter. (5) "Nonprofit organization" means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). (6) "Session" means a consecutive series of games which must occur only between the hours of 12:00 p.m. and 2:00 a.m. No more than one session, limited to twelve hours, may occur during the permitted fourteen-hour period. Regardless of the starting time within the permitted period, the session may not extend beyond 2:00 a.m. These limitations do not apply to games operated by state or county fairs. (7) "Fair" means a recognized annual state or county fair. The fair must be recognized by the governing body of the county in which it is held, or in the case of the State, by the South Carolina Agricultural and Mechanical Society. (8) "Ball" means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card. (9) "Cage" means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins. (10) "Caller" means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players. (11) "Drawing" means the indiscriminate selection of a single ball from the cage. (12) "House" means the nonprofit organization and promoter licensed with the department. (13) "Marker" means a device which indicates the number called. (14) "Master-board" means the receptacle used by the house to display balls which are drawn during the bingo game. (15) "Player" means one who participates in a game of bingo other than as an agent, promoter, or representative of the house. (16) "Fund" means the Parks and Recreation Development Fund. (17) "Building" means a structure surrounded by exterior walls or permanent firewalls. (18) "Manufacturer" means a person who manufactures bingo cards for use in this State and who is approved by the department. (19) "Distributor" means a person who brings or sells bingo cards in this State and who is approved by the department. (20) "Electronic dabber" means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. All electronic dabbers must be tested and approved by an independent testing facility to be determined by the department within forty-five days of a written request. All costs for testing are the responsibility of the manufacturer wishing to sell, lease, rent, or otherwise distribute the electronic dabber in South Carolina for the conduct of bingo. The sole and exclusive determination as to whether an electronic dabber meets the requirements of this chapter rests with the department in its sole discretion. If this determination is appealed, the promoter and nonprofit organization may not use the electronic dabber during the pendency of the appeal. (21) "Site system" means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. This computer software must be used at a site by an organization which allows a bingo ticket purchased from a licensed distributor to authorize the download or activation of faces into the electronic dabbers, accounts for gross proceeds, and provides accounting information on all activity for one year from the end of the quarter in which the activity occurred. All site systems and electronic dabbers must be tested and approved by an independent testing facility to be determined by the department within forty-five days of written request. All costs for testing are the responsibility of the manufacturer wishing to sell, lease, rent, or otherwise distribute the site system in South Carolina for the conduct of bingo. The sole and exclusive determination as to whether a site system meets the requirements of this chapter rests with the department in its sole discretion. If this determination is appealed, the promoter and nonprofit organization may not use the site system during the pendency of the appeal.
S.C. Code Ann. § 12-6-1140 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1140
SECTION 12-6-1140. Deductions from individual taxable income.
Status: repealed

There is allowed as a deduction in computing South Carolina taxable income of an individual the following: (1) a net gain deduction as provided in Section 12-6-1150; (2) an additional deduction for dependents under six years of age as provided in Section 12-6-1160; (3) a deduction as provided in Section 12-6-1170; (4) amounts included in South Carolina gross income received for disability retirement due to permanent and total disability by a person who could qualify for the homestead exemption under Section 12-37-250 by reason of being classified as totally and permanently disabled; (5) expenses incurred by taxpayers as provided in Internal Revenue Code Section 162(h) without regard to limitations in Section 162(h)(4); (6) a subsistence allowance of sixteen dollars a day for federal, state, and local law enforcement officers paid by a political subdivision of this State, the government of this State, or the federal government, for each regular work day in a taxable year and full-time firefighters and emergency medical service personnel may deduct as a subsistence allowance sixteen dollars a day for each regular work day in a taxable year; (7)(a) Two thousand dollars for each adopted special needs child who is: (i) dependent upon and receiving chief support from the taxpayer; (ii) under the age of twenty-one; and (iii) enrolled in an accredited school or college or is incapable of self-support because of mental or physical defects. (b) For purposes of this item, a special needs child is a person who is: (i) under eighteen at the time of adoption; (ii) the dependent of a public or private nonprofit adoption agency prior to the adoption; (iii) legally free for adoption; and (iv) unlikely to be adopted without assistance as determined by the South Carolina Department of Social Services because of conditions such as ethnic minority status, age, sibling group membership, medical condition, or physical, mental, or emotional handicaps. (c) The entire deduction is allowed for a taxable year even if the special needs child survives for only part of the taxable year. (8) RESERVED. (9) DELETED. (10)(a) A deduction calculated as provided in this item for a volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy enforcement officer, a member of the State Guard, or a volunteer state constable appointed pursuant to Section 23-1-60 for the purpose of assisting named law enforcement agencies and who has been designated by the State Law Enforcement Division as a state constable not otherwise eligible for this exemption. (b) An individual may receive only one deduction pursuant to this item. The Revenue and Fiscal Affairs Office annually shall estimate a maximum deduction that may be permitted under this section for a taxable year based on an individual income tax revenue loss of three million one hundred thousand dollars attributable to this deduction and shall certify that maximum deduction to the Department of Revenue and for the applicable taxable year, the maximum deduction amount must not exceed the lesser of the certified estimate or six thousand dollars. (c)(i) Only a volunteer earning a minimum number of points pursuant to Section 23-9-190 is eligible for this deduction unless otherwise provided in this item. (ii) In the case of a reserve police officer and in lieu of minimum points determining eligibility, this deduction is allowed only if the reserve police officer's coordinator-supervisor certifies in writing to the officer that the officer met all requirements of Chapter 28, Title 23 applicable to a reserve police officer for the entire taxable year. (iii) In the case of a Department of Natural Resources deputy enforcement officer and in lieu of minimum points determining eligibility, this deduction is allowed only if the deputy enforcement officer's supervisor certifies in writing to the officer that the officer met all requirements of Section 50-3-315 for the entire taxable year. (iv) In the case of a member of the State Guard and in lieu of minimum points determining eligibility, this deduction is allowed only if the State Guard member completes a minimum of sixteen hours of training or drill each month, equating to one hundred ninety-two hours a year, and the member's commanding officer certifies in writing to the member that the member met these requirements. (v) In the case of a volunteer state constable and in lieu of minimum points determining eligibility, this deduction is allowed only if the volunteer state constable completes a minimum logged service time of two hundred forty hours per year and has been designated by the State Law Enforcement Division as a state constable before the taxable year for which the deduction is first claimed and if the volunteer state constable is current with the required SLED approved annual training for constables for the most recently completed fiscal year as evidenced by a copy of the documentation provided to SLED of this annual training filed with the volunteer state constable's state income tax return. (d) These certifications from supervisors of taxpayers claiming the deduction must be on a form approved by the department. The department may require a copy of the certification be attached to the taxpayer's income tax return or otherwise be made available to the department. (11) contributions to the South Carolina Tuition Prepayment Program to the extent provided in Section 59-4-100 and to the South Carolina College Investment Program to the extent provided in Section 59-2-80. (12)(a) Contributions made to each investment trust account created pursuant to Article 3, Chapter 5, Title 11, or a qualified account under Section 529A located in another state, by a resident of this State or a nonresident required to file a State of South Carolina income tax return up to the limit of maximum contributions allowed to such accounts under Section 529A of the federal Internal Revenue Code of 1986, as amended, including funds transferred to an investment trust account from another qualified plan, as allowable under Section 529A of the federal Internal Revenue Code of 1986, as amended. (b) Any interest, dividends, gains, property, or income accruing on the payments made to an investment trust agreement pursuant to Article 3, Chapter 5, Title 11, or on any account in the Palmetto ABLE Savings Expense Fund or a qualified fund under Section 529A located in another state, must be excluded from the gross income of any such account owner, contributor, or beneficiary for purposes of South Carolina income taxes, to the extent the amounts remain on deposit in the Palmetto ABLE Savings Expense Fund or are withdrawn pursuant to a qualified withdrawal. (c) The earnings portion of any withdrawals from an account that are not qualified withdrawals must be included in the gross income of the resident recipient of the withdrawal for purposes of South Carolina income taxes in the year of the withdrawal. Withdrawals of the principal amount of contributions that are not qualified withdrawals must be recaptured into South Carolina income subject to tax to the extent the contributions were previously deducted from South Carolina taxable income. (13) a South Carolina dependent exemption equal to four thousand one hundred ten dollars for each eligible dependent of the taxpayer, including both qualifying children and qualifying relatives. To qualify for the deduction allowed by this item, each dependent must meet the eligibility requirements of Section 151 and 152, as applicable, mutatis mutandis, as those sections applied on January 1, 2017. Notwithstanding the deduction amount set forth in this item, each December fifteenth, the department shall cumulatively adjust the deduction amount using the Chained Consumer Price Index for All Consumers, as published by the Bureau of Labor and Statistics of the Department of Labor, pursuant to Internal Revenue Code Section (1)(f), except that the rounding amount is ten dollars. Text of (14) effective until January 1, 2030. (14)(a) amounts earned pursuant to Section 12-6-3800(E) for each clinical rotation a physician serves as the preceptor for a medical school-required clinical rotation, advanced practice nursing program-required clinical rotation, and physician assistant program-required clinical rotation; or (b) amounts earned pursuant to Section 12-6-3800(E) for each clinical rotation an advanced practice registered nurse or physician assistant serves as the preceptor for an advanced practice nursing or physician assistant-required clinical rotation. Repeal 2019 Act No. 45, SECTION 4, as amended by 2024 Act No. 217, SECTION 3.B, provides that (14) is repealed effective January 1, 2030. 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). Editor's Note 2014 Act No. 134, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies for taxable years beginning after 2013." 2016 Act No. 165, SECTION 4, provides as follows: "SECTION 4. This act takes effect upon approval by the Governor and applies for tax years beginning after 2015." 2018 Act No. 266, SECTIONS 1, 5.B, 7, 8, and 9, provide as follows: "SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'." "[5.]B. Notwithstanding Section 12-6-1140(13), as added by this SECTION, the Department of Revenue shall not adjust the deduction set forth in Section 12-6-1140(13) for tax year 2018." "SECTION 7. The Department of Revenue shall take actions necessary to implement the provisions of this act and take the appropriate actions to educate taxpayers of the amendments contained within this act, especially those, if any, that impact filing requirements or determination of taxable income. "SECTION 8. By January 15, 2025, the Department of Revenue, in coordination with the Revenue and Fiscal Affairs Office, shall deliver a report to the General Assembly that specifies the many provisions of the Tax Cuts and Jobs Act of 2017 that expire after tax year 2025. "SECTION 9. Except where specified otherwise, this act takes effect upon approval by the Governor and first applies to tax years beginning after 2017." 2019 Act No. 45, preamble, and SECTIONS 3 and 4, as amended by 2024 Act No. 217, SECTION 3.B, provide as follows: "Whereas, the pipeline for primary care medical, advanced practice nursing, and physician assistant providers in South Carolina is vital to the State; and "Whereas, South Carolina is a largely rural state with a population of 4.8 million and is ranked forty-second nationally in overall health rankings; and "Whereas, South Carolina is ranked thirty-ninth nationally regarding patient access to health care services and forty-third for its total supply of primary care practicing physicians; and "Whereas, such health statistics, along with the shortage and maldistribution of health care professionals, are alarming, resulting in a grade of "F" in health care according to the South Carolina Department of Health and Environmental Control; and "Whereas, according to the South Carolina Department of Health and Environmental Control, all forty-six South Carolina counties are federally designated as being total or partial Medically Underserved Areas/Populations, forty-three counties as Health Professional Shortage Areas (HPSA), with twenty-nine categorized as low income HPSAs and fifteen fulfilling the criteria as geographic HPSAs, the designation used for the most underserved counties. Now, therefore, [Text of Act]." "SECTION 3. (A) Notwithstanding the credit amount for each rotation served and the annual credit limit set forth in Section 12-6-3800, as added by this act, the credit amounts and credit limits must be phased-in over five years in equal and cumulative installments. The first year of implementation is tax year 2020. "(B) In accordance with subsection (A), the amount of the deduction allowed for rotations served pursuant to Section 12-6-3800(E) and the item added to Section 12-6-1140 in this act, is subject to the phase-in and is equal to the amount the credit would have equaled in that particular tax year. "SECTION 4. This act takes effect upon approval by the Governor and shall apply to Tax Years 2020 through 2029. Section 12-6-3800 and Section 12-6-1140(14) are repealed January 1, 2030." 2024 Act No. 217, SECTION 5, provides as follows: "SECTION 5. This act takes effect upon approval by the Governor and applies to tax years beginning after 2023." Effect of Amendment 2014 Act No. 134, SECTION 1.A, 1.B, in subsection (10)(a), added text related to volunteer state constables; and added subsection (10)(c)(v), relating to volunteer state constables. 2016 Act No. 165, SECTION 2, added (12). 2018 Act No. 266, SECTION 5.A, added (13), providing a South Carolina dependent exemption and adjusting the amount of the exemption each year for inflation. 2019 Act No. 45, SECTION 2, added (14), allowing a deduction for certain clinical rotations for which no income tax credit is available. 2019 Act No. 88, SECTION 2, in (12)(b), substituted "Palmetto ABLE Savings Expense Fund" for "South Carolina ABLE Savings Expense Fund" in two places. 2024 Act No. 217, SECTION 1, in (6), substituted "sixteen dollars" for "eight dollars" in two places. 2024 Act No. 217, SECTION 2, in (10)(b), in the second sentence, substituted "six thousand dollars" for "three thousand dollars".
S.C. Code Ann. § 12-21-1540 — SC Code / Title 12 / Chapter 21 / Article 11 / Section 12-21-1540
SECTION 12-21-1540. Applicant for certificate of registration shall authorize audit and examination of books and records.
Status: in_force

In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue.
S.C. Code Ann. § 12-36-20 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-20
SECTION 12-36-20. "Business".
Status: in_force

"Business" includes all activities, with the object of gain, profit, benefit, or advantage, either direct or indirect. Subactivities of a business which produce marketable commodities, used or consumed in the business, are taxable transactions.
S.C. Code Ann. § 12-63-30 — SC Code / Title 12 / Chapter 63 / Section 12-63-30
SECTION 12-63-30. Biodiesel fuel at state-owned diesel fueling facilities.
Status: in_force

A state-owned diesel fueling facility shall provide fuel containing at least five percent biodiesel fuel in all diesel pumps. Editor's Note 2007 Act No. 83, SECTION 10.B, provides as follows: "All state-owned diesel fueling facilities must be in compliance with Section 12-63-30 by January 1, 2008."
S.C. Code Ann. § 12-6-520 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-520
SECTION 12-6-520. Annual adjustments to individual state income tax brackets; inflation adjustments.
Status: in_force

Beginning on December 15, 2018, and each December fifteenth thereafter, the department shall cumulatively adjust the brackets in Section 12-6-510 using the Chained Consumer Price Index for All Consumers, as published by the Bureau of Labor and Statistics of the Department of Labor, pursuant to Internal Revenue Code Section (1)(f). However, the adjustment may not exceed four percent a year, and notwithstanding the rounding amount provided in (1)(f)(7), the rounding amount is ten dollars. The brackets, as adjusted, apply instead of those provided in Section 12-6-510 for taxable years beginning in the succeeding calendar year. Inflation adjustments must be made cumulatively to the income tax brackets. Editor's Note 2018 Act No. 266, SECTIONS 1, 4.B, 7, 8, and 9, provide as follows: "SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'." "[4.]B. This SECTION takes effect upon approval by the Governor and first applies to the adjustment made for tax year 2019, with the 2018 income tax brackets being used first as the base year upon which adjustments made pursuant to Section 12-6-520, as amended by this act, are made." "SECTION 7. The Department of Revenue shall take actions necessary to implement the provisions of this act and take the appropriate actions to educate taxpayers of the amendments contained within this act, especially those, if any, that impact filing requirements or determination of taxable income. "SECTION 8. By January 15, 2025, the Department of Revenue, in coordination with the Revenue and Fiscal Affairs Office, shall deliver a report to the General Assembly that specifies the many provisions of the Tax Cuts and Jobs Act of 2017 that expire after tax year 2025. "SECTION 9. Except where specified otherwise, this act takes effect upon approval by the Governor and first applies to tax years beginning after 2017." Effect of Amendment 2018 Act No. 266, SECTION 4.A, rewrote the section, deleting a provision that limited the inflation rate and providing for the use of the Chained Consumer Price Index to make adjustments.
S.C. Code Ann. § 12-20-20 — SC Code / Title 12 / Chapter 20 / Section 12-20-20
SECTION 12-20-20. Corporations to file annual reports; time of filing; extension of time for filing annual report.
Status: in_force

(A) Except for those corporations described in Section 12-20-110, every domestic corporation, every foreign corporation qualified to do business in this State, and any other corporation required by Section 12-6-4910 to file income tax returns shall file an annual report with the department. (B) Unless otherwise provided, corporations shall file an annual report on or before the fifteenth day of the fourth month following the close of the taxable year. (C) The department, for good cause, may allow an extension of time for filing an annual report. A request for an extension of time for filing an annual report must be filed in accordance with Section 12-6-4980. An extension of time for filing does not extend the time for paying the license fee due. 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." 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.D, substituted "fourth month" for "third month".
S.C. Code Ann. § 12-60-2520 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2520
SECTION 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.
Status: in_force

(A) A property taxpayer may object to a property tax assessment made by a county assessor by requesting in writing to meet with the assessor within the time limits provided in Section 12-60-2510. This written request is a notice of objection for purposes of this subarticle. (B) If, upon examination of the property taxpayer's written objection, the county assessor agrees with the taxpayer, the county assessor must correct the error. If, upon the examination, the county assessor does not agree with the taxpayer, the assessor shall schedule a conference with the property taxpayer within thirty days of the date of the request for a meeting or as soon after that as practical. If the matter is not resolved at the conference, the assessor shall advise the property taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The property taxpayer has thirty days after the date of the conference to file a written protest with the assessor. The protest must contain: (1) the name, address, and telephone number of the property taxpayer; (2) a description of the property in issue; (3) a statement of facts supporting the taxpayer's position; (4) a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and (5) the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification. The taxpayer may use the form prepared by the department, but use of the form is not mandatory. (C) The assessor shall respond to the written protest and the response must: (1) be in writing; (2) be mailed to the property taxpayer by first class mail within thirty days of the date of receipt of the property taxpayer's protest or as soon thereafter as practical; (3) include a statement of the initial property tax assessment and the redetermined property tax assessment; (4) state that the redetermined property tax assessment will become final if the property taxpayer does not appeal the property tax assessment to the county board of assessment appeals; and (5) inform the taxpayer of procedures for all further appeals. (D) The assessor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions. (E) Each protest and each response must be filed and maintained at the office of the assessor for four years, and must be made available for examination and copying by any property taxpayer, at the taxpayer's expense pursuant to Chapter 4, Title 30, the Freedom of Information Act.
S.C. Code Ann. § 12-6-620 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-620
SECTION 12-6-620. Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.
Status: in_force

A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
S.C. Code Ann. § 12-62-95 — SC Code / Title 12 / Chapter 62 / Section 12-62-95
SECTION 12-62-95. Inapplicability of chapter for works appealing to the prurient interest.
Status: in_force

The provisions of this chapter do not apply if the motion picture or television production that is made in whole or in part in South Carolina is found to contain scenes the average person, applying contemporary state community standards would find that the work, taken as a whole, appeals to the prurient interest, whether the work depicts or describes, in a patently offensive way, sexual conduct, and whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. The department and the South Carolina Film Commission may not award any benefit offered by this chapter to a motion picture production company producing such motion picture.
S.C. Code Ann. § 12-21-3925 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3925
SECTION 12-21-3925. Bingo volunteers.
Status: in_force

A volunteer who assists a house in operating bingo games is not an agent, promoter, or representative of the house and may participate in a bingo game at the house in which he volunteers except on days he has volunteered.
S.C. Code Ann. § 12-2-10 — SC Code / Title 12 / Chapter 2 / Section 12-2-10
SECTION 12-2-10. "Department" defined.
Status: in_force

As used in this title "department" means the South Carolina Department of Revenue.
S.C. Code Ann. § 12-23-820 — SC Code / Title 12 / Chapter 23 / Article 11 / Section 12-23-820
SECTION 12-23-820. Department of Revenue to administer article; collection of tax.
Status: in_force

The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.
S.C. Code Ann. § 12-37-3140 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3140
SECTION 12-37-3140. Determining fair market value.
Status: in_force

(A)(1) For property tax years beginning after 2006, the fair market value of real property is its fair market value applicable for the later of: (a) the base year, as defined in subsection (C) of this section; (b) December thirty-first of the year in which an assessable transfer of interest has occurred; (c) as determined on appeal; or (d) as it may be adjusted as determined in a countywide reassessment program conducted pursuant to Section 12-43-217, but limited to increases in such value as provided in subsection (B) of this section. (2) To the fair market value of real property as determined at the time provided in item (1) of this subsection, there must be added the fair market value of subsequent improvements and additions to the property. (B) Any increase in the fair market value of real property attributable to the periodic countywide appraisal and equalization program implemented pursuant to Section 12-43-217 is limited to fifteen percent within a five-year period to the otherwise applicable fair market value. This limit must be calculated on the land and improvements as a whole. However, this limit does not apply to the fair market value of additions or improvements to real property in the year those additions or improvements are first subject to property tax, nor do they apply to the fair market value of real property when an assessable transfer of interest occurred in the year that the transfer value is first subject to tax. (C) For purposes of determining a "base year" fair market value pursuant to this section, the fair market value of real property is its appraised value applicable for property tax year 2007. (D) Real property valued by the unit valuation concept is excluded from the limits provided pursuant to subsection (B) of this section. (E) Value attributable to additions and improvements, and changes in value resulting from assessable transfers of interest occurring in a property tax year are first subject to property tax in the following tax year except as provided pursuant to Section 12-37-670(B). Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect upon ratification of an amendment to the Constitution of this State proposed pursuant to Joint Resolution 402 of 2006 [ratified April 26, 2007] and applies for property tax years beginning after 2006." 2010 Act No. 275, SECTION 3, provides as follows: "This act takes effect upon approval by the Governor, and shall apply to real property transfers after 2009. No refund is allowed on account of values adjusted by the changes to the provisions of Section 12-37-3150."
S.C. Code Ann. § 12-62-50 — SC Code / Title 12 / Chapter 62 / Section 12-62-50
SECTION 12-62-50. Tax rebate for employment of persons subject to South Carolina income tax withholdings.
Status: in_force

(A)(1) The South Carolina Film Commission may rebate to a motion picture production company a portion of the South Carolina payroll of the employment of persons subject to South Carolina income tax withholdings in connection with production of a motion picture. The rebate may not exceed twenty percent of the total aggregate South Carolina payroll for persons subject to South Carolina income tax withholdings, and may not exceed twenty-five percent for South Carolina residents, for persons employed in connection with the production when total production costs in South Carolina equal or exceed one million dollars during the taxable year. The rebates in total may not annually exceed ten million dollars and shall come from the state's general fund. For purposes of this section, "total aggregate payroll" does not include the salary of an employee whose salary is equal to or greater than one million dollars for each motion picture. (2)(a) For purposes of this section, an employee is an individual directly involved in the filming or post-production of a motion picture in South Carolina and who is an employee of a: (i) motion picture production company that is directly involved in the filming or post-production of a motion picture in South Carolina; or (ii) personal service corporation retained by a motion picture production company to provide persons used directly in the filming or post-production of a motion picture in South Carolina; or (iii) payroll services or loan out company that is retained by a motion picture production company to provide employees who work directly in the filming or post-production of a motion picture in South Carolina. (b) For his wages to qualify for the rebate, the employee must be certified by the department as a qualifying employee and the employee must have had South Carolina income tax withholding withheld and remitted to the Department of Revenue by a company described in item (2)(a). (3) The rebate applies with respect to an employee described in subsection (A)(2)(a)(ii) or (iii) only if, before commencement of filming in South Carolina, the personal services corporation, payroll services company, or loan out company is approved and certified by the department, and makes an irrevocable assignment of its rebate to the motion picture production company that produced the motion picture. The assignment must be made on a form provided by the Department of Revenue, which must include a waiver of confidentiality pursuant to Section 12-54-240. Upon assignment, the rebate may be paid only to the motion picture production company. (B)(1) The rebate provided in subsection (A) is available to the motion picture production company at the end of all filming in South Carolina in connection with the motion picture. The motion picture production company producing the motion picture must apply to the department for a certificate of completion once filming in South Carolina is complete. The motion picture production company must provide the information the department considers necessary to determine if the one million dollar expenditure requirement has been met. (2) A motion picture production company may claim the rebate by filing a request for rebate with the department once the certificate of completion is obtained. The request for rebate must be filed by the last day of February of the year following the year in which the certificate of completion is obtained. To claim the rebate, the motion picture production company and all companies described in subsection (A)(2)(a)(ii) or (iii) must be current with respect to all taxes due and owing the State at the time of filing the request for rebate. If the motion picture production company or a company described in subsection (A)(2)(a)(ii) or (iii) is not current with respect to all taxes due and owing the State, the motion picture production company is permanently barred from claiming the rebate. (3) The motion picture production company must attach to its request for rebate a copy of the certificate of completion and a copy of all assignments of the rebate, if applicable. (C) A motion picture production company claiming a rebate pursuant to this section, and all companies described in subsection (A)(2)(a)(ii) or (iii), must make payroll books and records available for inspection to the commission and the department at the times requested by the commission or the department. Each motion picture production company claiming the rebate, at the time of filing, must provide a report to both the commission and the department that includes the project's name, the name of each employee that worked on the motion picture, the social security number for each employee, the dates employed, the dates the employee worked on the motion picture, a job description for each employee, the total gross wages for each employee, the South Carolina taxable wages subject to withholding for each employee, the amount of rebate attributable to that employee, and other information considered necessary by the commission or the department. The report also must contain the total amount of withholding attributable to all employees that worked on the motion picture in South Carolina. (D) For purposes of this section, and as an exception to Section 12-54-240, a motion picture production company and a company described in subsection (A)(2)(a)(ii) or (iii) agree that the commission and the department may share or provide information concerning the request for rebate and the certificate of completion among the respective taxpayers and the respective agencies. 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 the second sentence of subsection (A)(1), substituted "twenty percent" for "fifteen percent" before "of the total aggregate South Carolina payroll ", and inserted ", and may not exceed twenty-five percent for South Carolina residents, for persons ".
S.C. Code Ann. § 12-21-4080 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4080
SECTION 12-21-4080. Promoter to turn over proceeds; member to deposit proceeds.
Status: in_force

(A) Upon completion of the session, the promoter or the organization member representative shall deposit the gross proceeds from the session less the amount paid out as prizes into the bingo checking account. If the promoter is authorized by the organization to make the session deposit, the promoter shall deliver to the organization representative evidence that the deposit was made in a timely manner. This evidence must be furnished no later than the next business day following the day of the bingo session on which the proceeds were obtained. (B) The representative member of the nonprofit organization shall deposit the funds into the bingo checking or savings account as described in Section 12-21-4090. For purposes of this section, a member of the licensed nonprofit organization is any individual who holds a full membership in the organization as defined by the organization's constitution, charter, articles of incorporation or by-laws and has been a member of the organization for at least one year. The term also includes those individuals who are members of an auxiliary or recognized junior affiliate of the parent organization.
S.C. Code Ann. § 12-21-2720 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2720
SECTION 12-21-2720. License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees.
Status: in_force

(A) Every person who maintains for use or permits the use of, on a place or premises occupied by him, one or more of the following machines or devices shall apply for and procure from the South Carolina Department of Revenue a license effective for two years for the privilege of making use of the machine in South Carolina and shall pay for the license a tax of fifty dollars for each machine in item (1), two hundred dollars for each machine in item (2), and four thousand dollars for each machine in item (3): (1) a machine for the playing of music or kiddy rides operated by a slot or mechanical amusement devices and juke boxes in which is deposited a coin or thing of value. A machine on which an admissions tax is imposed is exempt from the C.O.D. license provisions of this section. (2) a machine for the playing of amusements or video games, without free play feature, or machines of the crane type operated by a slot in which is deposited a coin or thing of value and a machine for the playing of games or amusements, which has a free play feature, operated by a slot in which is deposited a coin or thing of value, and the machine is of the nonpayout pin table type with levers or "flippers" operated by the player by which the course of the balls may be altered or changed. A machine required to be licensed under this item is exempt from the license fee if an admissions tax is imposed. (3) a machine of the nonpayout type, or in-line pin game, operated by a slot in which is deposited a coin or thing of value except machines of the nonpayout pin table type with levers or flippers" operated by the player by which the course of the balls may be altered or changed. (B) No municipality may limit the number of machines within the boundaries of the municipality. A municipality may by ordinance impose a license fee on machines licensed pursuant to subsection (A)(3) of this section in an amount not exceeding ten percent of three thousand six hundred dollars of the license fee imposed pursuant to subsection (A) for the equivalent license period. (C) The owner or operator of any coin-operated device subject to licensing under Section 12-21-2720(A)(3) and which has multi-player stations, shall purchase a separate license for each such station. (D) A county may by ordinance impose a license fee on machines licensed pursuant to subsection (A)(3) of this section located in an unincorporated area of the county in an amount not exceeding ten percent of three thousand six hundred dollars of the license fee imposed pursuant to subsection (A) for the equivalent license period. (E) The Department of Revenue is authorized to assess an additional fee of fifty dollars on each Class Two coin-operated machine license authorized in this section. These funds must be collected by the Department of Revenue and sent to the State Law Enforcement Division to offset the cost of video gaming enforcement. The State Law Enforcement Division shall retain, expend, and carry forward these funds. Editor's Note 1999 Act No. 125, Part II, SECTION 9(4) effective July 2, 1999, provides as follows: "(4) In addition to all license taxes and fees imposed by the State on video games with a free play feature pursuant to Section 12-21-2720(A)(3) of the 1976 Code imposing such licenses and fees, there is imposed a one-time surcharge license fee of fifty dollars for each such licensed machine due and payable to the Department of Revenue on or before September 1, 1999. Failure to remit the surcharge in a timely manner is deemed failure to pay the license tax imposed pursuant to Section 12-21-2720(A)(3). The revenues of this fee shall be used to defray the expenses of the statewide referendum required by this act." In Joytime Distributors and Amusement Co., Inc., v. The State of South Carolina, 338 S.C. 634, 528 S.E.2d 647 (1999), the Supreme Court of South Carolina stated: "Part II, SECTION 9(4) of Act 125 provides for a one-time surcharge license fee of $50 per licensed machine to be used to defray the costs of the referendum called for in Part II. Joytime states it paid the one-time surcharge fee on each license it holds under protest and contends that the fee imposed by Part II, SECTION 9(4) violates various portions of the constitution. Because we have held that the referendum called for in Part II is unconstitutional, Joytime is entitled to a refund of the surcharge fees it has paid. . . ." 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. § 12-35-80 — SC Code / Title 12 / Chapter 35 / Section 12-35-80
SECTION 12-35-80. Nature and purpose of agreement.
Status: in_force

The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
S.C. Code Ann. § 12-21-2940 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2940
SECTION 12-21-2940. Forfeiture and sale when no claim is interposed or bond given.
Status: in_force

If no claim is interposed or no bond given within the time specified in this article, such goods, wares, merchandise or other property shall be forfeited without further proceedings and shall be sold as provided in this chapter.
S.C. Code Ann. § 12-24-140 — SC Code / Title 12 / Chapter 24 / Section 12-24-140
SECTION 12-24-140. Designation of office to collect fees.
Status: in_force

If the governing body of a county determines that another office of the county shall administer the collecting of the fee as provided under this chapter, the county shall notify the department of this determination and provide the department a letter from the person assigned these duties stating that he is accepting this responsibility. The office designated to collect the fee is subject to all the applicable provisions of this chapter in place of the clerk of court or register of deeds.
S.C. Code Ann. § 12-65-40 — SC Code / Title 12 / Chapter 65 / Section 12-65-40
SECTION 12-65-40. Applicability of other provisions.
Status: in_force

The provisions of Chapter 31, Title 6 also apply to this chapter; except that, the requirements of Section 6-31-40 do not apply.
S.C. Code Ann. § 12-60-2110 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2110
SECTION 12-60-2110. Property tax assessment protest; time for filing.
Status: in_force

In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.
S.C. Code Ann. § 12-36-140 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-140
SECTION 12-36-140. "Storage" and "use".
Status: in_force

(A) "Storage" includes any keeping or retaining in this State, for any purpose except sale in the regular course of business or subsequent use solely outside this State, of tangible personal property purchased at retail. (B) "Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction in which possession is given; but it does not include the sale of that property in the regular course of business. (C) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property: (1) for the exclusive purpose of subsequently transporting it outside the State for first use; (2) for the purpose of first being manufactured, processed, or compounded into other tangible personal property to be transported and used solely outside the State; or (3) for the purpose of being distributed as (i) cooperative direct mail promotional advertising materials, or (ii) promotional maps, brochures, pamphlets, or discount coupons by nonprofit chambers of commerce or convention and visitor bureaus who are exempt from income taxation pursuant to Internal Revenue Code Section 501(c) by means of interstate carrier, a mailing house, or a United States Post Office to residents of this State from locations both inside and outside the State. For purposes of this item, "cooperative direct mail promotional advertising materials" means discount coupons, advertising leaflets, and similar printed advertising, including any accompanying envelopes and labels which are distributed with promotional advertising materials of more than one business in a single package to potential customers, at no charge to the potential customer, of the businesses paying for the delivery of the material. Editor's Note 2005 Act No. 145, SECTION 1.C, provides as follows: "This section takes effect for tax years beginning after 2005, but does not authorize or permit refunds of taxes paid."
S.C. Code Ann. § 12-6-3820 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3820
SECTION 12-6-3820. Short line railroad tax credits.
Status: repealed

Section effective until December 31, 2028. (A) As used in this section: (1) "Department" means the South Carolina Department of Commerce. (2) "Eligible taxpayer" means any railroad owner located in this State that is classified by the United States Surface Transportation Board as a Class II or Class III railroad. (3) "Qualified railroad reconstruction or replacement expenditures" means gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, including track, roadbed, bridges, industrial leads and sidings, and track-related structures owned or leased by a Class II or Class III railroad located in this State. (B)(1) There is allowed a credit against the tax imposed pursuant to Section 12-6-510, 12-6-530, 12-11-20, or 38-7-20 equal to fifty percent of an eligible taxpayer's qualified railroad reconstruction or replacement expenditures. (2) For qualified railroad reconstruction or replacement expenditures the amount of the credit may not exceed five thousand dollars multiplied by the number of miles of railroad track owned or leased within this State by the eligible taxpayer as of the close of the taxable year or one million five hundred thousand dollars in any taxable year, whichever is lesser. (C)(1) Following the completion of qualified railroad reconstruction or replacement expenditures, the eligible taxpayer shall submit to the Department of Commerce a verification of qualified expenditures on a form provided for that purpose by the Department of Commerce. The verification must include a statement certifying: (a) the status of the owner or lessee of the railroad as an eligible taxpayer; (b) certification of the miles of railroad track owned or leased in this State; (c) the qualified railroad reconstruction or replacement work completed; and (d) a description of the amount of qualified railroad reconstruction or replacement expenditures paid or incurred. Within thirty days after receipt and approval of the foregoing documentation from the eligible taxpayer, the department shall issue a tax credit certificate in an amount equivalent to the amount of the qualified railroad reconstruction or replacement expenditures incurred by the eligible taxpayer, not to exceed the amount of the tax credits reserved for the project. (2) At the end of each year, the department shall furnish to the Department of Revenue a list of all eligible taxpayers who have qualified for the credit along with the amount of the credit authorized. (3) Section 12-54-240 may not apply to any information exchanged between the Department of Commerce and the Department of Revenue relating to the credit allowed pursuant to this section. (D) The department may adopt rules to implement and administer this section and to enable the certification of the income tax credit amount earned by each eligible taxpayer. (E) In order to obtain a credit against any state income tax due, an eligible taxpayer shall file the tax credit certificate with the taxpayer's South Carolina state income tax return. (F) Any tax credit generated pursuant to the provisions of this section, to the extent not used, may be carried forward for each of the five years following the year of qualification. (G) The department shall report to the Senate Finance Committee and the House Ways and Means Committee by July 1, 2026, and annually thereafter for the duration of the existence of this program, on the use of the credit, including the number of tax credits applied for and the number of tax credits granted from the qualified railroad reconstruction or replacement expenditures for which tax credits have been allowed. (H) A member of a railroad construction limited liability company must refrain from competing with the company in the conduct of the company's business before the dissolution of the company. This section does not apply when the member becomes a member of another limited liability company, and that company does not have an enforceable noncompete provision in its operating agreement. Repeal 2024 Act No. 169, SECTION 3.B, provides that Section 12-6-3820 is repealed on December 31, 2028. Code Commissioner's Note At the direction of the Code Commissioner, Section 12-6-3810, as added by 2024 Act No. 169, SECTION 3.A, was redesignated as Section 12-6-3820 to accommodate the addition of Section 12-6-3810, as added by 2024 Act No. 125, SECTION 1. Editor's Note 2024 Act No. 169, SECTION 3.B, provides as follows: "[SECTION 3.]B. This SECTION takes effect upon approval by the Governor and first applies to income tax years beginning after December 31, 2023. The provisions of this act are repealed on December 31, 2028, except that if the credit allowed by Section 12-6-3820, as added by this act, is earned before the repeal, then the provisions of Section 12-6-3820 continue to apply until the credits have been fully claimed."
S.C. Code Ann. § 12-21-760 — SC Code / Title 12 / Chapter 21 / Article 5 / Section 12-21-760
SECTION 12-21-760. Intent of article: stamps shall not be required on resale.
Status: in_force

It is the intent of this article to require all manufacturers within this State, wholesale dealers, jobbers, distributors and retail dealers to affix the stamps provided for in this article to taxable commodities, but when the stamps have been affixed as required in this article no further or other stamp shall be required under the provisions of this chapter regardless of how often such articles may be sold or resold within this State.
S.C. Code Ann. § 12-21-2980 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2980
SECTION 12-21-2980. Possession of unstamped cigarettes as prima facie evidence of violation.
Status: in_force

The location of any cigarettes in the place of business of any person required by the provisions of this chapter to stamp them is prima facie evidence that they are intended for sale.
S.C. Code Ann. § 12-37-2600 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2600
SECTION 12-37-2600. Motor carriers exempt from ad valorem taxes.
Status: in_force

Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses. 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."
S.C. Code Ann. § 12-60-430 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-430
SECTION 12-60-430. Failure to make report or file return or filing frivolous return; proposed assessment.
Status: in_force

(A) If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest. (B) If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.
S.C. Code Ann. § 12-10-80 — SC Code / Title 12 / Chapter 10 / Section 12-10-80
SECTION 12-10-80. Job development credits.
Status: in_force

(A) A business that qualifies pursuant to Section 12-10-50(A) and has certified to the council that the business has met the minimum job requirement and minimum capital investment provided for in the revitalization agreement may claim job development credits as determined by this section. (1) A business may claim job development credits against its withholding on its quarterly state withholding tax return for the amount of job development credits allowable pursuant to this section. (2) A business that is current with respect to its withholding tax and other tax due and owing the State and that has maintained its minimum employment and investment levels identified in the revitalization agreement may claim the credit on a quarterly basis beginning with the first quarter after the council's certification to the department that the minimum employment and capital investment levels were met for the entire quarter. If a qualifying business is not current as to all taxes due and owing to the State as of the date of the return on which the credit would be claimed, without regard to extensions, the business may claim the credit only in an amount reduced by the amount of taxes due and owing to the State as of the date of the return on which the credit is claimed. (3) A qualifying business may claim its initial job development credit only after the council has certified to the department that the qualifying business has met the required minimum employment and capital investment levels. (4) To be eligible to apply to the council to claim a job development credit, a qualifying business shall create at least ten new, full-time jobs, as defined in Section 12-6-3360(M), at the project described in the revitalization agreement within five years of the effective date of the agreement. (5) A qualifying business is eligible to claim a job development credit pursuant to the revitalization agreement for not more than fifteen years. (6) A qualifying business's job development credits shall be suspended during any quarter in which the qualifying business fails to maintain one hundred percent of the minimum job requirement set forth in the qualifying business's revitalization agreement. A company only may claim credits on jobs, including a range of jobs approved by the council, as set forth in the company's final revitalization agreement. (7) Credits may be claimed beginning the quarter subsequent to the council's approval of the qualifying business's documentation that the minimum jobs and capital investment requirements have been met. (8) To the extent any return of an overpayment of withholding that results from claiming job development credits is not used as permitted by subsection (C) or by Section 12-10-95, it must be treated as misappropriated employee withholding. (9) Job development credits may not be claimed for purposes of this section with regard to an employee whose job was created in this State before the taxable year of the qualifying business in which it enters into a preliminary revitalization agreement. (10) If a qualifying business claims job development credits pursuant to this section, it shall make its payroll books and records available for inspection by the council and the department at the times the council and the department request. Each qualifying business claiming job development credits pursuant to this section shall file with the council and the department the information and documentation requested by the council or department respecting employee withholding, the job development credit, and the use of any overpayment of withholding resulting from the claiming of a job development credit according to the revitalization agreement. (11) Each qualifying business claiming in excess of ten thousand dollars in a calendar year must furnish to the council and to the department a report that itemizes the sources and uses of the funds. The report must be filed with the council and the department no later than June thirtieth following the calendar year in which the job development credits are claimed, except when a qualifying business obtains the written approval by the council for an extension of that date. Extensions may be granted only for good cause shown. The department shall impose a penalty pursuant to Section 12-54-210 for all reports filed after June thirtieth or the approved extension date, whichever is later. The department shall audit each qualifying business with claims in excess of ten thousand dollars in a calendar year at least once every three years to verify proper sources and uses of the funds. (12) Each qualifying business claiming ten thousand dollars or less in any calendar year must furnish a report prepared by the company that itemizes the sources and uses of the funds. This report must be filed with the council and the department no later than June thirtieth following the calendar year in which the job development credits are claimed, except when a qualifying business obtains the written approval by the council for an extension of that date. Extensions may be granted only for good cause shown. The department shall impose a penalty pursuant to Section 12-54-210 for all reports filed after June thirtieth or the approved extension date, whichever is later. (13) An employer may not claim an amount that results in an employee's receiving a smaller amount of wages on either a weekly or on an annual basis than the employee would receive otherwise in the absence of this chapter. (14)(a) For purposes of this chapter, a qualifying business may designate up to two related persons whose jobs and investments located at the project may be included to determine whether the qualifying business has met and maintained the minimum job requirement and minimum capital investment requirement. Qualified expenditures described in subsection (C) incurred by a related person may be treated as though such qualifying expenditures were incurred by the qualifying business for purposes of claiming the job development credit and each related person may claim the job development credit for the jobs created by such related person and include any qualifying expenditures of the qualifying business or another related person for purposes of claiming the job development credit as if created and made by the related person. (b) A single-member limited-liability company that is not regarded as an entity separate from its owner and a qualified subchapter "S" subsidiary as defined in Section 1361(b)(3)(B) of the Internal Revenue Code that is not regarded as a separate entity from the "S" corporation that owns its stock, is treated as the qualifying business for all purposes under this chapter, including for purposes of claiming the job development credit against withholding but it counts as a related person for purposes of the limit described in subitem (a). (B)(1) The maximum job development credit a qualifying business may claim for new employees is limited to the lesser of withholding tax paid to the State on a quarterly basis or the sum of the following amounts: (a) two percent of the gross wages of each new employee who earns $8.74 or more an hour but less than $11.64 an hour; (b) three percent of the gross wages of each new employee who earns $11.65 or more an hour but less than $14.55 an hour; (c) four percent of the gross wages of each new employee who earns $14.56 or more an hour but less than $21.84 an hour; and (d) five percent of the gross wages of each new employee who earns $21.85 or more an hour. (2) The hourly gross wage figures in item (1) must be adjusted annually by an inflation factor determined by the Revenue and Fiscal Affairs Office. (C) To claim a job development credit, the qualifying business must incur qualified expenditures at the project or for utility or transportation improvements that serve the project. To be qualified, the expenditures must be: (1) incurred during the term of the revitalization agreement, including a preliminary revitalization agreement, or within sixty days before the council's receipt of an application for benefits pursuant to this section; (2) authorized by the revitalization agreement; and (3) used for any of the following purposes: (a) training costs and facilities; (b) acquiring and improving real property whether constructed or acquired by purchase, or in cases approved by the council, acquired by capital or operating lease with at least a five-year term or otherwise; (c) improvements to both public and private utility systems including water, sewer, electricity, natural gas, and telecommunications; (d) fixed transportation facilities including highway, rail, water, and air; (e) construction or improvements of real property and fixtures constructed or improved primarily for the purpose of complying with local, state, or federal environmental laws or regulations; (f) employee relocation expenses, but only for those employees to whom the company is paying gross wages at least two times the lower of the per capita income for either the state or the county in which the project is located; (g) financing the costs of a purpose described in items (a) through (f); (h) training for all relevant employees that enable a company to export or increase a company's ability to export its products, including training for logistics, regulatory, and administrative areas connected to the company's export process and other export process training that allows a qualified company to maintain or expand its business in this State; (i) apprenticeship programs; (j) quality improvement programs of the South Carolina Quality Forum. (D)(1) The amount of job development credits a qualifying business may claim for its use for qualifying expenditures is limited according to the designation of the county as defined in Section 12-6-3360(B), as follows: (a) one hundred percent of the maximum job development credits may be claimed by businesses located in counties designated as "Tier IV"; (b) eighty-five percent of the maximum job development credits may be claimed by businesses located in counties designated as "Tier III"; (c) seventy percent of the maximum job development credits may be claimed by businesses located in counties designated as "Tier II"; or (d) fifty-five percent of the maximum job development credits may be claimed by businesses located in counties designated as "Tier I". (2) The amount that may be claimed as a job development credit by a qualifying business is limited by this subsection and by the revitalization agreement. The council may approve a waiver of ninety-five percent of the limits provided in item (1) for a significant business as defined in Section 12-10-30(18). (3) The designation of the county in which the project is located on the date the application for job development credit incentives is received in the office of the council remains in effect for the entire period of the revitalization agreement. (E) The council shall certify to the department the maximum job development credit for each qualifying business. After receiving certification, the department shall remit an amount equal to the difference between the maximum job development credit and the job development credit actually claimed to the State Rural Infrastructure Fund as defined and provided in Section 12-10-85. (F) Any job development credit of a qualifying business permanently lapses upon expiration or termination of the revitalization agreement. If an employee is terminated, the qualifying business immediately must cease to claim job development credits as to that employee. (G) For purposes of the job development credit allowed by this section, an employee is a person whose job was created in this State. (H) Job development credits may not be claimed by a governmental employer who employs persons at a closed or realigned military installation as defined in Section 12-10-88(E). (I) A taxpayer who qualifies for the job development credit pursuant to the provisions of this section and who is located in a multicounty business or industrial park jointly established pursuant to Section 13 of Article VIII of the Constitution of this State is allowed a job development credit equal to the amount allowed pursuant to subsection (D) for the designation of the county which has the lowest development status of the counties containing the park if: (1) the park is developed and established on the geographical boundary of adjacent counties; and (2) the written agreement, pursuant to Section 4-1-170, requires revenue from the park to be allocated to each county on an equal basis. (J) Where the qualifying business that creates new jobs under this section is a qualifying service-related facility as defined in Section 12-6-3360(M)(13), the determination of the number of jobs created for purposes of eligibility must be based on the total number of new jobs created within five years of the effective date of the revitalization agreement, without regard to monthly or other averaging. (K) For purposes of this section, the job and per capita income thresholds contained in the definition of "qualifying service-related facility" as set forth in Section 12-6-3360(M)(13)(b) must be modified to read as set forth in the item below: (1) a business, other than a business engaged in legal, accounting, banking, or investment services (including a business identified under NAICS Section 55) or retail sales, which has a net increase of at least: (a) one hundred twenty-five jobs on the payroll for a single location; (b) one hundred jobs at a single location comprised of a building or portion of a building that has been vacant for at least twelve consecutive months before the business's investment; (c) seventy-five jobs on the payroll for a single location and the jobs have an average cash compensation level of more than one and one-half times the lower of state per capita income or per capita income in the county where the jobs are located; (d) fifty jobs on the payroll for a single location and the jobs have an average cash compensation level of more than twice the lower of state per capita income or per capita income in the county where the jobs are located; or (e) twenty-five jobs on the payroll for a single location and the jobs have an average cash compensation level of more than two and one-half times the lower of state per capita income or per capita income in the county where the jobs are located. (L) For purposes of this section and notwithstanding the provisions of Section 12-10-50(A)(1), subject to the discretion of the council, the definition of "qualifying service-related facility" as defined in Section 12-6-3360(M)(13), as modified by Section 12-10-80(K)(1), shall also include the following: (1) a business engaged in legal, accounting, banking, or investment services operating at a single facility if the single facility would otherwise qualify as a qualifying service-related facility as defined in Section 12-6-3360(M)(13)(b), as modified by subsections (J) and (K) above, if not for the exclusions contained in Section 12-6-3360(M)(13)(b); (2) a business generally engaged in retail sales at a single facility if that single facility would otherwise qualify as a qualifying service-related facility as defined in Section 12-6-3360(M)(13)(b), as modified by subsections (J) and (K) above, if not for the exclusions contained in Section 12-6-3360(M)(13)(b) and provided that no retail sales are conducted at that single facility; and (3) in making a determination with regard to Section 12-10-80(L)(1) or Section 12-10-80(L)(2), the council may consider the following: (a) the percentage of such business's annual gross receipts from services or other income-producing activity derived from customers or clients located outside of South Carolina for the twelve months preceding the month in which such business applies to the council to claim a job development credit and such percentage may not be less than seventy-five percent; (b) the nature of the new jobs to be created at the project; (c) the wages of the new jobs to be created at the project; (d) the capital investment of the project; and (e) the potential for expansion or growth of the business or industry. (M) If the council approves an operating lease as an eligible expenditure under Section 12-10-80(C) for a qualifying business that qualifies pursuant to subsections (K) or (L) and will create at least twenty-five jobs for a project and all of the jobs will have a cash compensation level of more than two and one-half times the per capita income in the county where the project is located, the qualifying business may be reimbursed on an annual basis for lease payments before the certification to the council that the qualifying business has met the minimum job requirement and minimum capital investment provided for in the revitalization agreement. The reimbursements may begin in the first year in which the business creates at least ten new jobs that meet such wage threshold and may continue for up to ten years. This subsection does not apply to build-to-suit lease payments. 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). Editor's Note 2018 Act No. 265, SECTION 6.C, provides as follows: "C. This SECTION takes effect upon approval by the Governor and applies for tax years beginning after 2017." 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 2018 Act No. 265, SECTION 6.B, added (K) and (L), making certain qualifying service-related facilities eligible for the credit. 2022 Act No. 237, SECTION 6.B, in (A), added (14). 2024 Act No. 222, SECTION 3, rewrote the section.
S.C. Code Ann. § 12-61-60 — SC Code / Title 12 / Chapter 61 / Section 12-61-60
SECTION 12-61-60. Construction.
Status: in_force

This chapter shall be liberally construed to the end that it shall afford a complete remedy to any plaintiff claiming property by forfeiture unto him for nonpayment of taxes or by acquisition at or through a tax sale, so that he can under this chapter obtain a final and complete adjudication of the nature and extent of the title thereto and, in any event, procure a valid sale of the property from the proceeds of which the unpaid taxes shall be paid.
S.C. Code Ann. § 12-62-55 — SC Code / Title 12 / Chapter 62 / Section 12-62-55
SECTION 12-62-55. Assignment of rebate payments to designated trustee; election form; time for filing for assignment.
Status: in_force

At the time the motion picture production company is certified by the department, it may make an irrevocable assignment of future payments attributable to the rebates made pursuant to Section 12-62-40 or 12-62-50 to a designated trustee. For purposes of this chapter, "designated trustee" means the single financier or financial institution designated by the council to receive all assignments of payments made pursuant to this chapter and to the terms of an agreement entered into by the qualifying motion picture production company. If a qualifying motion picture production company elects to assign payments to the designated trustee, the election must be made on a form provided by the department, including a waiver of confidentiality pursuant to Section 12-54-240, and the payments may be paid only to the designated trustee. The qualifying motion picture production company must file an application for the assignment with the director no later than thirty days after filming begins in South Carolina.
S.C. Code Ann. § 12-13-20 — SC Code / Title 12 / Chapter 13 / Section 12-13-20
SECTION 12-13-20. "Net income" defined.
Status: in_force

The term "net income", as used in this chapter, means taxable income as determined for a regular corporation in Chapter 6 of this title after deducting all earnings accrued, paid, credited, or set aside for the benefit of holders of savings or investment accounts, any additions to reserves which are required by law, regulation, or direction of appropriate supervisory agencies, and a bad debt deduction. The bad debt deduction allowable for South Carolina income tax purposes is the amount determined under the Internal Revenue Code as defined in Section 12-6-40. No deductions from income are allowed for any additions to undivided profits or surplus accounts other than herein required, and for the purposes of this chapter, a state-organized association is allowed the same deductions for bad debt reserves as those allowed to federally organized associations. Associations shall maintain the bad debt reserves allowed as a deduction pursuant to this section in accordance with the provisions of the Internal Revenue Code as defined in Section 12-6-40 and shall keep a permanent record. These provisions are controlling notwithstanding any other provision of law.
S.C. Code Ann. § 12-60-1350 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-1350
SECTION 12-60-1350. Applicability of chapter.
Status: in_force

Provisions in this chapter do not apply to, or have an effect on, a license suspended or revoked (1) by judicial decision or order, (2) where a statute requires the department to suspend or revoke a license, or (3) by other operation of law.
S.C. Code Ann. § 12-37-3130 — SC Code / Title 12 / Chapter 37 / Article 25 / Section 12-37-3130
SECTION 12-37-3130. Definitions.
Status: reserved

As used in this article: (1) "Additions" or "improvements" mean an increase in the value of an existing parcel of real property because of: (a) new construction; (b) reconstruction; (c) major additions to the boundaries of the property or a structure on the property; (d) remodeling; or (e) renovation and rehabilitation, including installation. Additions or improvements do not include minor construction or ongoing maintenance and repair of existing structures. The repair or reconstruction of a structure damaged or destroyed by a disaster, to include, but not limited to, construction defects, defective materials, fire, wind, hail, flood, and acts of God, is not an addition or improvement to the extent that the structure as repaired or reconstructed is similar in size, utility, and function of the structure damaged or destroyed, and the rebuilding or reconstruction is begun within eight years after determination of the damage or destruction. Construction of facilities in a home that make the home handicap accessible is not an addition or improvement if the utility and function of the structure remains unchanged. The installation of a fire sprinkler system in a commercial or residential structure when the installation is not required by law, regulation, or code is not an addition or improvement if the utility and function of the structure remains unchanged. (2) "Adjustments" mean changes in fair market value as determined in periodic countywide appraisal and equalization programs conducted pursuant to Section 12-43-217 as allowed pursuant to Section 6, Article X of the Constitution of this State, but adjustments are subject to the limits on increases provided in that Section 6 and as further provided in Section 12-37-3140(B). (3) "Appraisal" or "appraised" means the process provided by law for the property tax assessor to determine the fair market value of real property and additions and improvements to real property. (4) "Assessable transfer of interest" means a transfer of an existing interest in real property that subjects the real property to appraisal. For purposes of this definition, an existing interest in real property includes life estate interests. (5) RESERVED (6) "Commonly controlled" means persons having relationships as described in Section 267(b) of the Internal Revenue Code as defined in Section 12-6-40(A). (7) "Conveyance" means the date of the transfer of an assessable transfer of interest in real property. Failure to record legal instruments evidencing a transfer of interest gives rise to no inference as to whether or not an assessable transfer of interest has occurred. (8) "Property tax assessor" means the county assessor, an assessor appointed to handle multiple county assessments pursuant to an intergovernmental agreement, or the Department of Revenue, as applicable. Editor's Note 2007 Act No. 57, SECTION 7.D, provides as follows: "Notwithstanding the general effective date of this act [June 6, 2007], this section takes effect upon ratification of an amendment to the Constitution of this State proposed pursuant to Joint Resolution 402 of 2006 [ratified April 26, 2007] and applies for property tax years beginning after 2006."
S.C. Code Ann. § 12-8-1050 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1050
SECTION 12-8-1050. Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.
Status: in_force

(A) If wages are paid for a period which is not a payroll period, the amount to be withheld is that amount applicable to a miscellaneous payroll period containing the number of days, including Sundays and holidays, equal to the number of days in the period for which such wages are paid. (B) If wages are paid by an employer without regard to a payroll period or other period, the amount to be withheld is that amount applicable to a miscellaneous payroll period containing the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages to the employee during the calendar year, the date of commencement of employment of the employee or January first, whichever is the later. (C) To compute the withholding required in a miscellaneous payroll period, the daily payroll withholding tables published by the department must be used in the same manner as provided in Internal Revenue Code Subsections 3402(c)(2) and (c)(3).
S.C. Code Ann. § 12-21-2410 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2410
SECTION 12-21-2410. Definitions.
Status: in_force

For the purpose of this article and unless otherwise required by the context: (1) The word "admission" means the right or privilege to enter into or use a place or location; (2) The word "place" means any definite enclosure or location; and (3) The word "person" means individual, partnership, corporation, association, or organization of any kind whatsoever.
S.C. Code Ann. § 12-21-4020 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4020
SECTION 12-21-4020. Classes of bingo licenses; taxes.
Status: in_force

The following are the classes of bingo licenses: (1) CLASS AA: An organization operating a bingo game offering prizes with a minimum payout of fifty thousand dollars a session shall obtain a Class AA bingo license at a cost of four thousand dollars. The prizes offered at any one session may not exceed two hundred fifty thousand dollars. The holder of a Class AA license may not conduct more than one bingo session a month. (2) CLASS B: An organization operating a bingo game offering prizes, which do not exceed eight thousand dollars a session, shall obtain a Class B bingo license at a cost of one thousand dollars. The holder of a Class B license may not conduct more than five bingo sessions a week. (3) CLASS C: An organization operating a bingo game and offering prizes of twenty dollars or less a game during a single session shall obtain a Class C bingo license at no cost. However, the organization may offer a prize in cash or merchandise of no more than one hundred fifty dollars for six jackpot games a session. The department, in its discretion, may allow certain Class C licenses to use hard bingo cards instead of the paper cards required by this article. To qualify to play on hard cards, a bingo game conducted by a Class C license must meet the following criteria: (a) be operated solely by volunteers; (b) the person managing, conducting, or operating the bingo game must not be paid or otherwise be compensated and must be a designated member of the organization; (c) remuneration, including wages or other compensation, must not be made to any individual or corporation; (d) all equipment used to operate a game of bingo, including chairs, tables, and other equipment, must be owned by the charity; (e) the organization may lease the building directly from the owner of the building or own the building in which the game of bingo is played. The organization may not lease or sublease the building from a person who is not the owner; (f) the only expenses allowed to be paid from the proceeds of the game are utility bills, prizes, purchases of cards, payments for the lease of a building, purchases of equipment required to operate a game of bingo, and the charitable purposes of the organization; (g) one hundred percent of the net proceeds from the operation of the game must be used for charitable purposes. (4) CLASS D: A person, organization, or corporation desiring to conduct a bingo game at a fair as defined in Section 12-21-3920 and who offers prizes for each game of no more than fifty dollars in merchandise shall obtain only a temporary Class D bingo license at a cost of one hundred dollars for not more than ten days or two hundred dollars for more than ten days. The department, in its discretion, may allow certain Class D licensees to use hard bingo cards in lieu of the paper cards required by this article. (5) CLASS E: An organization which has a game of bingo and operates exclusively by bona fide members who are residents of this State and who do so on a strictly volunteer basis and whose gross bingo proceeds do not exceed forty thousand dollars a calendar quarter, and where prizes do not exceed four thousand dollars a session shall obtain a Class E license from the department at a cost of five hundred dollars. If the gross bingo proceeds for any calendar quarter exceed thirty thousand dollars, the person or organization within ten days is required to obtain a Class B license from the department and comply with all requirements of a Class B license. The holder of a Class E license may not conduct more than one bingo session a week. (6) CLASS F: An organization which has a game of bingo and operates exclusively by bona fide members who are residents of this State and who do so on a strictly volunteer basis and whose gross proceeds do not exceed forty thousand dollars a calendar quarter, and where prizes do not exceed four thousand dollars a session and where bingo proceeds are only used to pay the organization's utility bills, to pay charges for bingo paper, and for the charitable purpose of the organization, shall obtain a Class F license from the department at the cost of one hundred dollars. The holder of a Class F license may not conduct more than one bingo session a week.
S.C. Code Ann. § 12-21-4220 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4220
SECTION 12-21-4220. Bingo card design and requirements.
Status: in_force

Bingo cards shall meet the design and requirements of the department. The use of the cards is evidence of the payment of the license tax imposed upon bingo cards by this article.
S.C. Code Ann. § 12-14-20 — SC Code / Title 12 / Chapter 14 / Section 12-14-20
SECTION 12-14-20. Purpose.
Status: in_force

It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order: (1) to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of existing businesses; and (2) to promote meaningful employment.
S.C. Code Ann. § 12-36-2630 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2630
SECTION 12-36-2630. Seven percent sales tax on accommodations for transients composed of three components.
Status: repealed

The tax imposed by Section 12-36-920(A) is composed of three taxes as follows: (1) a four percent tax which must be credited as provided in Section 59-21-1010(A); 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 (2) does not apply to sales to an individual eighty-five years of age or older purchasing tangible personal property 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; and (3) a two percent local accommodations tax, which must be credited to the political subdivisions of the State in accordance with Chapter 4, Title 6. The proceeds of this tax, less the department's actual increase in the cost of administration and the expenses of the Tourism Expenditure Review Committee established pursuant to Section 6-4-35, must be remitted quarterly to the municipality or the county in which it is collected. The two percent tax provided by this item may not be increased except upon approval of two-thirds of the membership of each House of the General Assembly. However, the tax may be decreased or repealed by a simple majority of the membership of each House of the General Assembly. The tax imposed by Section 12-36-920 must be billed and paid in a single item listed as tax, without itemizing the taxes referred to in this section. Validity For the validity of (3) of this section, see Pinckney v. Peeler, 862 S.E.2d 906 (S.C. 2021).
S.C. Code Ann. § 12-2-15 — SC Code / Title 12 / Chapter 2 / Section 12-2-15
SECTION 12-2-15. "Department of Revenue and Taxation" to mean "Department of Revenue".
Status: in_force

Whenever the term "Department of Revenue and Taxation" appears in the Acts and Joint Resolutions of the General Assembly or the 1976 Code of Laws of South Carolina, it shall mean the "Department of Revenue." The Code commissioner is directed to change all such references at such time and in such manner as may be timely and cost-effective.
S.C. Code Ann. § 12-6-1175 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1175
SECTION 12-6-1175. Wages paid to unauthorized alien; business expense deduction disallowed.
Status: in_force

(A) As used in this section: (1) "Unauthorized alien" means an unauthorized alien as defined by 8 USC Section 1324A(h)(3). (2) "Labor services" means the physical performance of services in this State. (B) On or after January 1, 2009, no wages or remuneration for labor services to an individual of six hundred dollars or more per annum may be claimed and allowed as a deductible business expense for state income tax purposes by a taxpayer if the individual is an unauthorized alien. The provisions of this subsection shall apply whether or not an Internal Revenue Service Form 1099 is issued in conjunction with the wages or remuneration. (C) This section shall not apply to a business domiciled in this State that is exempt from compliance with federal employment verification procedures under federal law. (D) This section shall not apply to an individual hired by the taxpayer prior to January 1, 2009. (E) This section shall not apply to a taxpayer where the individual being paid is not directly compensated or employed by said taxpayer. (F) This section shall not apply to wages or remuneration paid for labor services to any individual whose employment authorization status was verified in accordance with the provisions of Section 41-8-20. (G) A taxpayer must not be held liable for failing to comply with the provisions of this section, if, based on a reasonable investigation of the individual, the taxpayer did not know or should not have known that the individual was an unauthorized alien. For purposes of this subsection, a taxpayer shall be deemed to have conducted a reasonable investigation if the individual met the requirements of subsection (F), and the information provided by the individual to the taxpayer was facially correct. (H) The Director of the South Carolina Department of Revenue is authorized to prescribe forms and promulgate regulations deemed necessary in order to administer and effectuate this section in accordance with the provisions of Chapter 23 of Title 1 of the South Carolina Code of Laws. (I) The Director of the Department of Revenue shall send written notice of this section to all South Carolina employers no later than July 1, 2008.
S.C. Code Ann. § 12-21-3935 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3935
SECTION 12-21-3935. Video poker play prohibited.
Status: in_force

Nothing in this article may be construed to allow video poker play and the prohibitions regarding video poker in Sections 12-21-2710, 16-19-40, and 16-19-50 apply.
S.C. Code Ann. § 12-67-170 — SC Code / Title 12 / Chapter 67 / Section 12-67-170
SECTION 12-67-170. Placed in service date extension for rehabilitated abandoned buildings.
Status: repealed

Section effective until December 31, 2035. Notwithstanding any other provision of this chapter, if a taxpayer files a notice of intent to rehabilitate and has been rehabilitating an abandoned building continuously for the preceding year and is more than sixty percent complete, then the taxpayer must be allowed to extend the placed in service date until ninety days after completion of construction, provided construction continues diligently until that date. Nothing in this section may be construed to allow a taxpayer to earn a credit allowed by this chapter before the applicable phase or portion of the building site is placed in service. Editor's Note 2019 Act No. 50, SECTIONS 2.A and 3, provide as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 3. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2017." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-4-550 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-550
SECTION 12-4-550. Requirement for public officers, and for all persons, to furnish information in connection with taxes.
Status: in_force

The department shall: (1) require municipal, county, and other public officers to report information as to the assessment of property, collection of taxes, receipts from licenses and other sources, and information necessary in the work of the department in the form the department prescribes; and (2) require all persons to furnish information concerning their capital, bonded or other debts, current assets and liabilities, value of property, earnings, operating and other expenses, taxes, and other facts necessary for the department to ascertain the value and relative tax burden borne by all kinds of property.
S.C. Code Ann. § 12-6-3575 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3575
SECTION 12-6-3575. Health insurance tax credits.
Status: in_force

(A) An individual taxpayer meeting the eligibility requirements of subsection(B) of this section may claim as a nonrefundable credit against the income tax imposed pursuant to Section 12-6-510 an amount equal to fifty percent of the premium costs the individual paid during the taxable year for health insurance coverage as defined in Section 38-74-10(5), that offers coverage to the individual, his spouse, or a person he was eligible to claim as a dependent on his federal income tax return, or any combination of these people, for the taxable year. The credit allowed by this section may not exceed three thousand dollars for each qualifying individual covered by a policy for which a credit is claimed. A nonresident who claims the credit allowed by this section shall reduce the amount of the credit in the same manner as nonresident individuals reduce personal exemptions and applicable standard deduction or itemized deductions pursuant to Section 12-6-1720(2). (B) The credit allowed by this section is available only to an individual taxpayer who held a policy of health insurance covering the taxpayer, the taxpayer's spouse, or a person the taxpayer was eligible to claim as a dependent on his federal income tax return, or any combination of these people from an insurance company which has withdrawn from writing health insurance policies in this State and the taxpayer, in replacing the insurance with a policy having substantially the same coverage, has been assigned to the South Carolina Health Insurance Pool established pursuant to Chapter 74 of Title 38 with a higher premium than the former policy. (C) A credit is not allowed for premium payments that are deducted or excluded from the taxpayer's income for the taxable year, whether the deduction or exclusion was due to a South Carolina modification pursuant to Article 9 of this chapter or was due to an exclusion or deduction, which resulted in a reduction of the taxpayer's federal taxable income. (D) A taxpayer who claims the credit allowed by this section shall provide information required by the department to demonstrate that the taxpayer is eligible for the credit and that the amount paid for premiums for which the credit is claimed was not excluded from the taxpayer's gross income for the taxable year. Editor's Note 2005 Act No. 145, SECTION 59.B, provides as follows: "Upon approval by the Governor, this section is effective for taxable years beginning after 2004." 2005 Act No. 161, SECTION 43.B, provides as follows: "This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2004."
S.C. Code Ann. § 12-36-110 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-110
SECTION 12-36-110. Sale at retail; retail sale.
Status: reserved

Sale at retail and retail sale mean all sales of tangible personal property except those defined as wholesale sales. The quantity or sales price of goods sold is immaterial in determining if a sale is at retail. (1) The terms include: (a) sales of building materials to construction contractors, builders, or landowners for resale or use in the form of real estate; (b) sales of tangible personal property to manufacturers, processors, compounders, quarry operators, or mine operators, which are used or consumed by them, and do not become an ingredient or component part of the tangible personal property manufactured, processed, or compounded for sale; (c) the withdrawal, use, or consumption of tangible personal property by anyone who purchases it at wholesale, except: (i) withdrawal of tangible personal property previously withdrawn and taxed by such business or person; (ii) tangible personal property which becomes an ingredient or component part of tangible personal property manufactured or compounded for sale; (iii) tangible personal property used directly in manufacturing, compounding, or processing tangible personal property for sale; (iv) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property; (v) a motor vehicle operated with a dealer, transporter, or manufacturer, or education license plate and used in accordance with the provisions of Section 56-3-2320 or 56-3-2330; (d) the use within this State of tangible personal property by its manufacturer as building materials in the performance of a construction contract. The manufacturer must pay the sales tax based on the fair market value at the time and place where used or consumed; (e) sales to contractors for use in the performance of construction contracts; (f) [Reserved]; (g) sales of tangible personal property, other than cigarettes and soft drinks in closed containers, to vendors who sell the property through vending machines. The vendors are deemed to be the users or consumers of the property; (h) sales of prepared meals, or unprepared food products used to prepare meals, to hospitals, infirmaries, sanitariums, nursing homes, and similar institutions, educational institutions, boarding houses, and transportation companies, if furnished as part of the service rendered. These institutions and companies are deemed to be the users or consumers of the property; (i) sales of drugs, prosthetic devices, and other supplies to hospitals, infirmaries, sanitariums, nursing homes, and similar institutions, medical doctors, dentists, optometrists, and veterinarians, if furnished to their patients as a part of the service rendered. These institutions, companies, and professionals are deemed to be the users or consumers of the property; (j) sales, not otherwise exempted, when reimbursed or paid in whole or in part by Medicare or Medicaid. However, only the net amount reimbursed by Medicare and Medicaid is subject to the tax, if the vendor is prohibited by law from charging the purchaser the difference between the retail sale and the amount reimbursed; (k) sales of all local telecommunications services by local exchange companies (LECs) to customer owned coin-operated telephone (COCOT) providers, as those terms are defined by the South Carolina Public Service department. The COCOT providers that purchase these services in order to provide payphone services to their customers are considered to be the users and consumers of the services, and are not subject to sales tax for their subsequent sale of local telecommunications services to their COCOT customers; (l) sales of tangible personal property to veterinarians. The veterinarians are deemed to be the users or consumers of the property whether used in the rendering of professional services or sold outright as part of the veterinarian practice and not furnished as a part of professional services rendered. (2) The terms do not include sales of tangible personal property to a manufacturer or construction contractor when the tangible personal property is subsequently processed, partially or completely fabricated, or manufactured in this State by the manufacturer or contractor, for use in the performance of a construction contract if the property is transported to, assembled, installed, or erected at a job site outside the State and thereafter used solely outside the State.
S.C. Code Ann. § 12-33-485 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-485
SECTION 12-33-485. Discount for timely payment of tax.
Status: in_force

When a return required by this chapter is filed and the taxes shown due on the return are paid in full on or before the final due date, including any date to which the time for making the return and paying the tax has been extended by the Department of Revenue, the person must be allowed a discount equal to one percent of the taxes shown to be due by the return. In no case shall any discount be allowed if either the return or the tax thereon is received by the department after the date due, or after the expiration of any extension granted by the department. The discount permitted a person under this section shall not exceed forty thousand dollars during any one fiscal year.
S.C. Code Ann. § 12-16-230 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-230
SECTION 12-16-230. Arbitration of conflicting state claims regarding domicile.
Status: in_force

When the department claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the department may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
S.C. Code Ann. § 12-37-800 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-800
SECTION 12-37-800. Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules.
Status: in_force

(A) If a person fails to list the real or personal property required by law to be listed in any one year, the value of the property may be charged against the person for taxation with a ten percent penalty added, and the taxes and penalty collected as in other cases. (B) In addition to any other penalty, a person who intentionally makes a false return, wilfully attempts to understate tax liability, or recklessly or intentionally disregards applicable rules or regulations must be assessed a penalty equal to twenty-five percent of the taxes due. (C) Upon good cause shown, the department may waive or reduce the penalty imposed pursuant to this section.
S.C. Code Ann. § 12-54-130 — SC Code / Title 12 / Chapter 54 / Section 12-54-130
SECTION 12-54-130. Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.
Status: in_force

If any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, the department, or its authorized representatives, may serve the person's employer with a notice to withhold, setting forth thereon the amount to be withheld and the applicable tax period. The employer shall upon service of the notice withhold twenty-five percent of the compensation due or payable to the person for each pay period until the full amount is withheld, after which the same must be remitted to the department. Should the employment of the person terminate, the employer shall withhold the full amount of compensation due the employee, not exceeding, the amount in the notice. The employer shall at that time remit the amount so withheld and give further notice to the department of the termination of the person's employment.
S.C. Code Ann. § 12-28-975 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-975
SECTION 12-28-975. Diversion of motor fuel subject to the user fee.
Status: in_force

(A) If an exporter diverts motor fuel subject to the user fee removed from a terminal in this State from an intended destination outside South Carolina as shown on the terminal-issued shipping papers to a destination within this State, the exporter, in addition to compliance with the notification provided for by Section 12-28-780, shall notify and pay the user fee imposed by Section 12-28-310 to the State upon the same terms and conditions as if the exporter were an occasional importer licensed under Section 12-28-905(A) without deduction for the allowances provided by Section 12-28-960. (B) If an exporter removes from a bulk plant in this State motor fuel subject to the user fee as to which the user fee imposed by this chapter previously has been paid or accrued, the exporter may apply for and the State shall issue a refund of the user fee upon a showing of proof of export satisfactory to the department in conformity with Section 12-28-720, net of the allowances provided by Section 12-28-960. (C) If an unlicensed importer diverts motor fuel subject to the user fee from a destination outside this State to a destination inside this State after having removed the product from a terminal outside South Carolina, the importer, in addition to compliance with the notification provided for by Section 12-28-1525, shall notify the State and shall pay the user fee imposed by this chapter to South Carolina upon the same terms and conditions as if the unlicensed importer were a licensed occasional importer subject to Section 12-28-905(A) without deduction for the allowances provided by Section 12-28-960. (D) All licensed importers otherwise shall report and pay user fees on diversions into this State of imported motor fuel subject to the user fee under Section 12-28-905(A) or (B) in accordance with the regulations applicable to that license class. No Section 12-28-960 allowances may be deducted with respect to diverted shipments. An importer who has purchased the product from a licensed supplier, by mutual agreement with the supplier, may permit the supplier to assume the importer's liability and adjust the importer's user fees payable to the supplier. (E) If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the user fee remitter shall pay to the department all of the motor fuel user fee the remitter collected from the sale of motor fuel subject to the user fee during the user fee period in addition to penalties and interest. (F) If there is a legal diversion from a destination in this State to another state, Section 12-28-1525 applies, and an unlicensed exporter diverting the product shall apply for a refund from this State in conformity with Sections 12-28-710(3) and 12-28-720 less the Section 12-28-960 allowance, except that a supplier may take a credit for diversions directed by that supplier for his own account, and the exporter, by mutual agreement with his supplier, may assign his claim to the supplier for which the supplier may take a credit.
S.C. Code Ann. § 12-21-6040 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-6040
SECTION 12-21-6040. Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.
Status: in_force

(A) The department or a public employee may not reveal facts contained in a report or return required by this article or any information obtained from a dealer. Information contained in a report or return or obtained from a dealer may not be used against the dealer in a criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this article from the dealer making the return. (B) A person who violates this section is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both. (C) This section does not prohibit the department from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
S.C. Code Ann. § 12-54-120 — SC Code / Title 12 / Chapter 54 / Section 12-54-120
SECTION 12-54-120. Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.
Status: in_force

(A)(1) If a person liable to pay a tax neglects or refuses to pay it after demand, the amount of the tax, including interest, additional tax, addition to tax, or assessable penalty, plus accrued costs, is a lien in favor of the Department of Revenue on all property and rights to property, real or personal, tangible or intangible, belonging to the person. (2) This lien: (a) is referred to as a "tax lien"; (b) is effective on the date of the assessment of the tax; (c) allows an authorized agent of the department to seize, levy on, and sell the property of the person for the payment of the amount due, with added penalties, interest, and costs of executing on the lien, and to pay the money collected to the department; (d) extends to bank deposits, choses in action, and all other property incapable of manual levy or delivery; and (e) continues for ten years from the date of filing. (3) "Demand", as used in this section, means an assessment by the department. (B) This tax lien and the limitations in Section 12-54-122 are in addition to all other liens or remedies in favor of the department and does not affect any other lien or remedy. (C) The department, in addition to other remedies for enforcement of its tax lien, retains all remedies available to a judgment creditor. 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.
S.C. Code Ann. § 12-37-40 — SC Code / Title 12 / Chapter 37 / Article 1 / Section 12-37-40
SECTION 12-37-40. Municipal authorities may copy assessments from county auditor's books.
Status: in_force

All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.
S.C. Code Ann. § 12-37-3220 — SC Code / Title 12 / Chapter 37 / Article 26 / Section 12-37-3220
SECTION 12-37-3220. Property tax returns for boats, boat motors, and watercraft.
Status: in_force

When a boat, boat motor, or watercraft is first taxable in a county, the owner shall make a property tax return prior to submitting the application for and issuance of number and certificate as referenced in Section 50-23-340. The return must be made to the auditor of the county in which the owner resides. The return must be signed under oath and must set forth the county, school district, special or tax district, and municipality in which the boat, boat motor, or watercraft is principally located.
S.C. Code Ann. § 12-28-1505 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1505
SECTION 12-28-1505. Requirements relating to shipping documents.
Status: in_force

(A) A person transporting motor fuel subject to the user fee in a fuel transportation vehicle upon the public highways of this State shall: (1) carry on board the shipping document issued by the terminal operator or the bulk plant operator of the facility where the motor fuel subject to the user fee was obtained, within or outside this State. The shipping paper must set out on its face the state of destination of the motor fuel subject to the user fee transported in the vehicle as represented to the terminal operator at the time the fuel transportation vehicle was loaded or as otherwise provided in item (3); (2) show and permit duplication of the shipping document by a law enforcement officer or representative of the department, upon request, when transporting, holding, or off-loading the motor fuel described in the shipping document; (3) deliver motor fuel subject to the user fee described in the shipping document to a point in the destination state shown on the face of the document unless the person or his agent does all of the following: (a) notifies the department or its nominee, before the earlier of removal from the state in which the shipment originated or the initiation of delivery, that the person received instructions after the shipping document was issued to deliver the motor fuel to a different destination state; (b) receives from the Department of Revenue or its agent a verification number authorizing the diversion; (c) writes on the shipping document the change in destination state and the confirmation number for the diversion; (4) provide a copy of the shipping document to the distributor or other person who controls the facility to which the motor fuel is delivered; (5) meets other conditions the department may reasonably require for the enforcement of this chapter. (B) The department shall provide by regulation for handwritten designations and procedures alternative for operators of tank wagons that have received motor fuel subject to the user fee at a bulk plant for delivery within or outside this State. A person in violation of 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. § 12-16-1210 — SC Code / Title 12 / Chapter 16 / Article 11 / Section 12-16-1210
SECTION 12-16-1210. Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.
Status: in_force

If a foreign executor, administrator, or trustee assigns or transfers any stock or obligations in this State standing in the name of a decedent or in trust for a decedent, liable for tax under this chapter, the tax must be paid to the department on transfer.
S.C. Code Ann. § 12-21-2718 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2718
SECTION 12-21-2718. Records.
Status: in_force

Every person required to obtain a license required under SECTIONS 12-21-2720 and 12-21-2730 shall maintain records showing the manufacturers' serial number, model, or type of machine.
S.C. Code Ann. § 12-33-620 — SC Code / Title 12 / Chapter 33 / Article 7 / Section 12-33-620
SECTION 12-33-620. Duty of officer discovering mixture; notice of tax due; time for payment.
Status: in_force

The officer discovering the mixture subject to tax under Section 12-33-610 shall notify, in writing, the Department of Revenue, advising it of the quantity discovered, together with the name and address of the person liable therefor. The department shall send by registered mail duplicate notices to the officer and the person liable for the tax giving the amount due and allowing ten days from the date of receipt of such notice for the payment of such tax.
S.C. Code Ann. § 12-58-100 — SC Code / Title 12 / Chapter 58 / Section 12-58-100
SECTION 12-58-100. Failure to make timely return or payment due to reasonable reliance on written advice from department.
Status: in_force

(A) If the department finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written advice from the department, the person is relieved of any penalty or interest, notwithstanding the provisions of Section 12-54-160. (B) For the purposes of this section, a person's failure to make a timely return or payment is considered to be due to reasonable reliance on written advice from the department only if the department finds that all of the following conditions are satisfied: (1) The person requested in writing that the department advise him whether a particular activity or transaction is subject to tax under the tax laws administered by the department, and the specific facts and circumstances of the activity or transaction were fully described in the request. (2) The department responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) In reasonable reliance on the department's written advice, the person did not remit the tax due. (4) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (a) the department rescinded or modified the advice so given by sending written notice to the person of the rescinded or modified advice; (b) a change in statutory or constitutional law, a change in the department's regulations, or a final decision of a court, which rendered the department's earlier written advice no longer valid; (c) any person seeking relief under this section shall file with the department all of the following: (i) a copy of the person's written request to the department and a copy of the department's written advice; (ii) a statement signed under penalty of perjury, setting forth the facts on which the claim is based; (iii) any other information which the department may require. (d) only the person making the written request may rely on the department's written advice to that person.
S.C. Code Ann. § 12-36-90 — SC Code / Title 12 / Chapter 36 / Article 1 / Section 12-36-90
SECTION 12-36-90. "Gross proceeds of sales".
Status: repealed

Gross proceeds of sales, or any similar term, means the value proceeding or accruing from the sale, lease, or rental of tangible personal property. (1) The term includes: (a) the proceeds from the sale of property sold on consignment by the taxpayer, including property sold through a marketplace by a marketplace facilitator; (b) the proceeds from the sale of tangible personal property without any deduction for: (i) the cost of goods sold; (ii) the cost of materials, labor, or service; (iii) interest paid; (iv) losses; (v) transportation costs; (vi) manufacturers or importers excise taxes imposed by the United States; or (vii) any other expenses; (c) the fair market value of tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed in connection with the business or used or consumed by any person withdrawing it, except for: (i) withdrawal of tangible personal property previously withdrawn and taxed by such business or person; (ii) tangible personal property which becomes an ingredient or component part of tangible personal property manufactured or compounded for sale; (iii) tangible personal property replacing defective parts underwritten warranty contracts if: (A) the warranty contract is given without charge at the time of original purchase of the defective property; (B) the tax was paid on the sale of the defective part or on the sale of the property of which the defective part was a component; and (C) the warrantee is not charged for any labor or materials; (iv) an automobile furnished without charge to a high school for use solely in student driver training programs; (v) a new motor vehicle used by a dealer as a demonstrator. (2) The term does not include: (a) a cash discount allowed and taken on sales; (b) the sales price of property returned by customers when the full sales price is refunded in cash or by credit; (c) the value allowed for secondhand property transferred to the vendor as a trade-in; (d) the amount of any tax imposed by the United States with respect to retail sales, whether imposed upon the retailer or the consumer, except for manufacturers or importers excise taxes; (e) a motor vehicle operated with a dealer, transporter, or manufacturer, or education license plate and used in accordance with the provisions of Section 56-3-2320 or 56-3-2330; (f) that portion of a charge taxed under Section 12-36-910(B)(3) or 12-36-1310(B)(3) attributable to the cost set by statute for a governmental license or permit; (g) fees imposed on the sale of motor oil, new tires, lead-acid batteries, and white goods pursuant to Article 1, Chapter 96 of Title 44, including the refundable deposit when a lead-acid battery core is not returned to a retailer; (h) the sales price, not including sales tax, of property on sales which are actually charged off as bad debts or uncollectible accounts for state income tax purposes. A taxpayer who pays the tax on the unpaid balance of an account which has been found to be worthless and is actually charged off for state income tax purposes may take a deduction for the sales price charged off as a bad debt or uncollectible account on a return filed pursuant to this chapter, except that if an amount charged off is later paid in whole or in part to the taxpayer, the amount paid must be included in the first return filed after the collection and the tax paid. The deduction allowed by this provision must be taken within one year of the month the amount was determined to be a bad debt or uncollectible account; (i) interest, fees, or charges however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, whether or not sales tax is required to be paid on the underlying electricity or natural gas bill; (j) the environmental surcharge imposed pursuant to Section 44-56-450; (k) the alcoholic liquor by the drink excise tax imposed by Section 12-33-245; (l) amounts received from a buydown. For purposes of this subitem, "buydown" means an agreement between a retailer and a manufacturer or wholesaler in which the retailer receives a payment from the manufacturer or wholesaler that requires the retailer to reduce the sales price of the manufacturer's or wholesaler's product to the retail purchaser. This subitem does not apply to amounts received by a retailer from a retail sales transaction in which a retail purchaser uses a manufacturer's or wholesaler's coupon. Code Commissioner's Note 2013 Act No. 30 rewrote Article 4, Chapter 56, Title 44. The environmental surcharge referenced in subsection (2)(j) is now provided by Section 44-56-450, instead of Section 44-56-430. This reference in the text has been changed. Editor's Note 2001 Act No. 77, SECTION 2.B., provides as follows: "Notwithstanding the general effective date of this act, this section [adding subsection (2)(i)] takes effect upon approval of this act by the Governor and applies with respect to retail sales occurring on or after that date and sales before that date for all periods remaining open for the assessment of taxes by agreement or by operation of law. However, a refund is not due a taxpayer of sales and use tax paid on interest, fees, or charges, however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, before the effective date of this section." 2004 Act No. 237, SECTION 11, provides in part as follows: "The repeal or amendment of a code section by this act does not release or extinguish any tax, fee, interest, penalty, forfeiture, or liability for any period prior to the repeal or amendment. The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the tax, fee, interest, penalty, forfeiture, or liability." 2005 Act No. 161, SECTION 19.D, provides as follows: "This SECTION takes effect the first day of the fourth month after the approval of the Governor [became law without the Governor's signature on June 9, 2005]." 2011 Act No. 32, SECTION 2.E., provides as follows: "Notwithstanding the general effective date provided in this act, the provisions of this section take effect on the first day of the third month beginning after the date of approval of this act." 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." Effect of Amendment 2019 Act No. 21, SECTION 4, in (1)(a), inserted ", including property sold through a marketplace by a marketplace facilitator". 2021 Act No. 18, SECTION 1, in (2), added (l).
S.C. Code Ann. § 12-21-6570 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6570
SECTION 12-21-6570. Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities.
Status: in_force

(A) A designated development area and its boundaries must be determined by municipal ordinance, if located in a municipality, or by county ordinance, if located in an unincorporated county area, or by more than one ordinance by municipal or county governments, or both, if it embraces areas within two or more counties or municipalities. One or more designated development areas may be located within a municipality or unincorporated county area. (B) The total aggregate amount of a single designated development area within any municipality or county may not exceed five percent of the total acreage of the municipality or unincorporated county area. (C) If there is more than one designated development area within a county or municipality, the total acreage for all designated development areas within a municipality must not exceed ten percent of the total acreage of the municipality and the total acreage for all designated development areas within unincorporated areas of a county must not exceed ten percent of the total acreage of the county's unincorporated areas. (D) The acreage limitations for municipalities and unincorporated county areas do not apply to designated development areas created prior to the year 2005 and located on a closed federal military facility as defined by the Base Realignment and Closure department, and the acreage for an area where these conditions are met are in addition to the acreage limitations applicable to any other designated development areas within the same municipality or unincorporated county area. (E) Two or more municipal or county governments or combination of these governments may adopt ordinances to designate a "designated development area" embracing contiguous lands within two or more of the involved county-municipal entities, but the acreage for each involved municipality or county must not exceed five percent of the total acreage in each involved municipality or unincorporated county area. (F) The boundaries of a designated development area must be determined prior to the date that the certification application is approved.
S.C. Code Ann. § 12-6-1720 — SC Code / Title 12 / Chapter 6 / Article 13 / Section 12-6-1720
SECTION 12-6-1720. Taxable income of nonresident individual, trust, estate, or beneficiary; modifications, adjustments, and allocations.
Status: in_force

A nonresident individual, a nonresident trust, a nonresident estate, and a nonresident beneficiary shall report and compute South Carolina taxable income as a resident taxpayer of this State subject to the following modifications: (1) South Carolina taxable income, gains, losses, or deductions include only amounts attributable to: (a) the ownership of any interest in real or tangible personal property located in this State; (b) a business, trade, profession, or occupation carried on in this State or compensation for services performed in this State. If a business, trade, profession, or occupation is carried on or compensation is for services performed partly within and partly without this State, the amount allocable or apportionable to this State under Article 17 of this chapter must be included in South Carolina income; (c) income from intangible personal property, including annuities, dividends, interest, and gains that is derived from property employed in a trade, business, profession, or occupation carried on in this State. For purposes of this item, a taxpayer, other than a dealer holding property primarily for sale to customers in the ordinary course of the nonresident's trade or business, is not considered to carry on a business, trade, profession, or occupation in South Carolina solely by reason of the purchase and sale of property for the nonresident's own account; (d) the distributive share of the South Carolina portion of partnership, "S" Corporation, estate, and trust income, gains, losses, and deductions; (e) lottery or bingo winnings. (2) The South Carolina taxable income of a nonresident individual, nonresident estate, or nonresident trust must be adjusted as follows: (a)(i) For a nonresident individual, the personal exemptions and the applicable standard deduction or itemized deductions must be reduced to an amount which is the same proportion as South Carolina adjusted gross income is to federal adjusted gross income. (ii) For a nonresident estate or nonresident trust, the personal exemption and itemized deductions must be reduced to an amount which is the same proportion as South Carolina gross income is to federal gross income. (b) For purposes of the computation in item (2)(a), South Carolina adjusted gross income means the adjusted gross income of the taxpayer calculated as provided in Section 12-6-1720(1). Adjustments to gross income authorized by Internal Revenue Code Section 62 must be apportioned based on the ratio of South Carolina gross income to federal gross income. However, if the adjustment is directly connected with an item of gross income, the adjustment is allowed only to the extent the item of income is taxable in this State. (3) The South Carolina taxable income of a nonresident estate or nonresident trust as determined in items (1) and (2) of this section must be allocated among the estate or trust and its beneficiaries, including solely for purposes of this allocation, resident beneficiaries, in proportion to their respective shares of federal distributable net income. If for the taxable year the estate or trust does not have distributable net income for federal tax purposes, the South Carolina taxable income must be allocated between the estate or trust and its beneficiaries as follows: (a) The personal representative or trustee shall recompute distributable net income in the same manner as federal distributable net income but including only those items which enter into the computation of the South Carolina taxable income of a nonresident estate or nonresident trust. (b) The South Carolina taxable income of a nonresident estate or nonresident trust must then be allocated among the estate or trust and its beneficiaries, including solely for purposes of this allocation, resident beneficiaries, in proportion to their respective shares of this recomputed distributable net income.
S.C. Code Ann. § 12-4-350 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-350
SECTION 12-4-350. Contracts for computer and data processing services; confidentiality of data.
Status: in_force

The department may contract for computer and other electronic data processing services as it considers necessary. A person, firm, or governmental entity and their employees, under contract with the South Carolina Department of Revenue, having access to information contained in or produced from a tax return, document, or magnetically or electronically stored data may not publish or disclose any part or parts of the data or information resulting from the data except to the department, or as authorized by the department, or as otherwise provided by law or by an order of a court of competent jurisdiction. This provision does not exempt the department from the provisions of the South Carolina Consolidated Procurement Code.
S.C. Code Ann. § 12-39-50 — SC Code / Title 12 / Chapter 39 / Section 12-39-50
SECTION 12-39-50. Auditor may administer oaths.
Status: in_force

Each county auditor is authorized to administer all oaths required to be taken by anyone in the assessment and return of property for taxation or in the performance of any duty enjoined upon county auditors by law.
S.C. Code Ann. § 12-54-47 — SC Code / Title 12 / Chapter 54 / Section 12-54-47
SECTION 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.
Status: in_force

The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.
S.C. Code Ann. § 12-37-2675 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2675
SECTION 12-37-2675. Transfer of vehicle license, tax levy prohibited until license expires.
Status: in_force

If a license is transferred from one motor vehicle to another, no tax may be levied on the motor vehicle to which the license was transferred until the license expires.
S.C. Code Ann. § 12-60-1340 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-1340
SECTION 12-60-1340. Emergency revocation order.
Status: in_force

Anything else in this chapter notwithstanding, if the department determines that public health, safety, or welfare requires emergency action, it shall seek an emergency revocation order from the Administrative Law Court, pursuant to Section 1-23-370(c).
S.C. Code Ann. § 12-6-1610 — SC Code / Title 12 / Chapter 6 / Article 11 / Section 12-6-1610
SECTION 12-6-1610. Definitions.
Status: in_force

As used in this article: (1) "Qualified catastrophe expenses" mean expenses paid or incurred by reason of a major disaster that has been declared by the Governor to be an emergency by executive order. (2) "Qualified deductible" means the deductible for the individual's homeowner's policy for a taxpayer's legal residence. (3) "Legal residence" means the taxpayer's legal residence pursuant to Section 12-43-220(c).
S.C. Code Ann. § 12-61-20 — SC Code / Title 12 / Chapter 61 / Section 12-61-20
SECTION 12-61-20. Procedure; defendants.
Status: in_force

Such action shall be commenced, conducted and concluded by decree as are similar actions in such court and there may be made defendants to the action the former owner of such property, his heirs, executors, administrators, successors or assigns and any other person or legal entity who has or claims any right, title, claim, interest or lien in or to such property, to the end that such rights, titles, interests, claims or liens may be adjudicated in such action and forever barred by the judgment and decree of the court if such are found to be junior or subsequent to the title of the county or any person purchasing at or acquiring title to property through a tax sale.
S.C. Code Ann. § 12-35-90 — SC Code / Title 12 / Chapter 35 / Section 12-35-90
SECTION 12-35-90. Member states as only intended beneficiaries of agreement.
Status: in_force

(A) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the agreement. (B) Consistent with subsection (A), no person has any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person, in any action brought under any provision of law, may challenge any action or inaction by any department, agency, or other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the agreement. (C) No law of this State, or the application of the law, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
S.C. Code Ann. § 12-44-70 — SC Code / Title 12 / Chapter 44 / Section 12-44-70
SECTION 12-44-70. Use of revenues.
Status: in_force

A county, municipality, or special purpose district that receives and retains revenues from a payment in lieu of taxes may use a portion of the revenues for the purposes outlined in Section 4-29-68 without the requirements of issuing special source revenue bonds or complying with Section 4-29-68(A)(4) by providing a credit against or payment derived from the fee due from a sponsor.
S.C. Code Ann. § 12-4-530 — SC Code / Title 12 / Chapter 4 / Article 5 / Section 12-4-530
SECTION 12-4-530. Investigation and prosecution of violations.
Status: in_force

The department may: (1) examine cases in which the laws of this State relating to the valuation, assessment, or taxation of property is complained of, or discovered to have been evaded or violated in any manner; (2) require the Attorney General or circuit solicitor to assist in the commencement and prosecutions of actions and proceedings for penalties, forfeitures, removals, and punishment for violation of the laws of this State in respect to the assessment and taxation of property; (3) direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this State governing the assessment and taxation of property and the rules of the department; and (4) cause complaints to be made against assessors, county boards of tax appeal, or other assessing and taxing officers to the proper authority for their removal from office for official misconduct or neglect of duty. Effect of Amendment 2015 Act No. 87, SECTION 2, in the introductory paragraph, substituted "The department may" for "The department shall".
S.C. Code Ann. § 12-65-50 — SC Code / Title 12 / Chapter 65 / Section 12-65-50
SECTION 12-65-50. Transition rules.
Status: in_force

(A) Entire textile mill sites placed in service on or before December 31, 2007, must be governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007. (B) The provisions of this chapter shall apply to all textile mill sites or portions thereof placed in service on or after January 1, 2008. (C) For any textile mill sites in which a portion but not all of the textile mill site was placed in service on or before December 31, 2007, the taxpayer may elect to either: (1) have the portion of the textile mill site that was placed in service on or before December 31, 2007, governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007, as if the portion were an entire textile mill site; or (2) have the portion be governed by this chapter such that the portion must be deemed to be a phase of the textile mill site placed in service on a date subsequent to December 31, 2007, identified by the taxpayer.
S.C. Code Ann. § 12-20-120 — SC Code / Title 12 / Chapter 20 / Section 12-20-120
SECTION 12-20-120. Annual report to be signed by person authorized to make report.
Status: in_force

The annual report required by this chapter must be signed by a person duly authorized to make the report.
S.C. Code Ann. § 12-28-1150 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1150
SECTION 12-28-1150. Fingerprinting provisions; exemptions.
Status: in_force

Applicants, including corporate officers, partners, and individuals, for a license issued by the director, may be required to submit their fingerprints to the department at the time of applying. Officers of publicly-held corporations and their subsidiaries are exempt from this fingerprinting provision. Persons, other than applicants for an importer's license, who possessed licenses issued under a predecessor statute continuously for three years before the effective date of this chapter also are exempt from this provision. Fingerprints required by this section must be submitted on forms prescribed by the department. The department may forward to the Federal Bureau of Investigation or any other agency for processing all fingerprints submitted by license applicants. The receiving agency shall issue its findings to the department. The license application fee must be used to pay the cost of the investigation. The department or another state agency may maintain a file of fingerprints.
S.C. Code Ann. § 12-44-160 — SC Code / Title 12 / Chapter 44 / Section 12-44-160
SECTION 12-44-160. Transfer of title; qualification for a fee in lieu of taxes.
Status: in_force

If all or part of this chapter is determined to be unconstitutional or otherwise illegal by a court of competent jurisdiction, a sponsor has one hundred eighty days from the date of the determination to transfer title to economic development property to the county and have it qualify for a fee in lieu of taxes pursuant to Chapter 12, Title 4 or Section 4-29-67.
S.C. Code Ann. § 12-54-196 — SC Code / Title 12 / Chapter 54 / Section 12-54-196
SECTION 12-54-196. Collection of excessive tax by retailer; refunds; penalty; defenses.
Status: in_force

(A) If a retailer collects from the purchaser a state or local sales tax in an amount that exceeds the amount authorized pursuant to Section 12-36-940, or the amount required to be collected pursuant to Section 12-36-1350, the retailer may be held liable for a penalty equal to one hundred fifty percent of the amount of tax collected that exceeds the amount authorized to be collected from the purchaser pursuant to Section 12-36-940 or required to be collected from the purchaser pursuant to Section 12-36-1350. The assessment or remittance of this penalty does not relieve the retailer of an obligation the retailer has to repay the purchaser tax collected that exceeds the amount authorized or required to be collected from the purchaser pursuant to Chapter 36 of this title. (B) Notwithstanding the provisions of subsection (A), a retailer is not subject to this penalty if the retailer: (1) made a good faith effort to determine the proper tax rate; (2) made a good faith effort to determine whether or not an exemption or exclusion was applicable; or (3) refunds to the purchaser the amount that exceeded the amount authorized or required to be collected on a particular sale within ninety days of being notified and receiving documentation of the proper tax rate or the applicability of the exemption or exclusion. (C) The department, at its discretion, may extend the time for issuing a refund pursuant to subsection (B)(3) to avoid the penalty if the retailer makes a request in writing to the department. (D) The imposition of the penalty must be based on the facts and circumstances and is at the sole discretion of the department.
S.C. Code Ann. § 12-28-1125 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1125
SECTION 12-28-1125. Occasional importer's license or a bonded importer's license; fees.
Status: in_force

(A) Each person who wishes to cause motor fuel subject to the user fee to be delivered into this State on his behalf, for his own account, or for resale to a purchaser in this State, from another state by any means into storage facilities other than a qualified terminal, shall apply and obtain an occasional importer's license or a bonded importer's license, at the discretion of the applicant. (B) This section does not apply to a person who: (1) exclusively imports motor fuel subject to the user fee which is exempted because it has been dyed in accordance with Section 12-28-770; (2) imports nonexempt motor fuels subject to the user fee meeting the following conditions: (a) the motor fuel subject to the user fee is subject to one or more user fee precollection agreements with suppliers as provided under Section 12-28-910; (b) the motor fuel user fee precollection by the supplier is expressly evidenced on the terminal-issued shipping paper as more specifically provided under Section 12-28-1520. (C) A person desiring to import motor fuel subject to the user fee to a destination in this State from another specific terminal source state, and who has not entered into an agreement to prepay this state's motor fuel user fee to the supplier or permissive supplier with respect to the imports, shall obtain a valid: (1) occasional importer's license under subsection (A) for the fee of five hundred dollars; or (2) bonded importer's license under subsection (A) for the fee of two thousand dollars subject to the special two million dollar bonding requirements of Section 12-28-1155(B). (D) The person described in subsection (C) shall: (1) obtain an import verification number from the department before entering South Carolina and no sooner than twenty-four hours before entering for each separate import into this State; (2) display the import verification number on the terminal-issued shipping document required under Section 12-28-1545; (3) comply with the payment requirements under Sections 12-28-905(A) or (B), whichever is applicable. (E) The importers' licenses issued pursuant to this section must be specific to each source of supply state. Effect of Amendment 2016 Act No. 160, SECTION 8, in (A), substituted "by any means" for "in a fuel transport truck or in a pipeline or barge shipment".
S.C. Code Ann. § 12-57-70 — SC Code / Title 12 / Chapter 57 / Section 12-57-70
SECTION 12-57-70. Construction.
Status: in_force

This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact substantially identical legislation.
S.C. Code Ann. § 12-44-130 — SC Code / Title 12 / Chapter 44 / Section 12-44-130
SECTION 12-44-130. Minimum investment to qualify for fee; notice to department of all sponsors or sponsor affiliates with investments subject to fee.
Status: in_force

(A) Except as otherwise provided in Section 12-44-30(19), to be eligible for the fee, a sponsor and each sponsor affiliate must invest the minimum investment as defined in Section 12-44-30(14). For an enhanced investment pursuant to Section 12-44-30(7), a single sponsor must make the investment, unless otherwise provided in that section. The county and the sponsors who are part of the fee agreement may agree that investments by other sponsor affiliates within the investment period qualify for the fee regardless of whether the sponsor affiliate was part of the fee agreement, except that each new sponsor affiliate must invest at least the minimum investment or the enhanced investment if applicable in the project, unless the project is a manufacturing, research and development corporate office, or distribution facility as provided in Section 12-44-30(19). To qualify for the fee, the sponsor affiliates must be approved specifically by the county and must agree to be bound by agreements with the county relating to the fee. These sponsor affiliates are not bound by agreements, or portions of agreements, to the extent the agreements do not affect the county. The investments pursuant to this subsection must be at the sponsor's project. The fee agreement may provide for a process for approval of sponsor affiliates. (B) The department must be notified in writing of all sponsors or sponsor affiliates which have investments subject to the fee before or within ninety days after the end of the calendar year during which the project, or a phase of it, was placed in service. The department may extend the ninety-day period upon written request. Failure to meet this notice requirement does not affect adversely the fee, but a penalty may be assessed by the department for late notification in an amount of ten thousand dollars a month or portion of a month, not to exceed fifty thousand dollars. 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 R. applies to inducement agreements entered into after December 31, 2000."
S.C. Code Ann. § 12-13-50 — SC Code / Title 12 / Chapter 13 / Section 12-13-50
SECTION 12-13-50. Tax shall be in lieu of other taxes; exceptions.
Status: in_force

The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.
S.C. Code Ann. § 12-49-1170 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1170
SECTION 12-49-1170. How mortgagee list may be provided to tax collector; proof.
Status: in_force

The mortgagee list may be provided to the tax collector through any medium acceptable to the sender and the receiver. This medium may include, but not be limited to: United States mail, hand delivery, express delivery, or e-mail. The sender shall maintain sufficient proof that the mortgagee list and any supplement were provided to the tax collector.
S.C. Code Ann. § 12-67-150 — SC Code / Title 12 / Chapter 67 / Section 12-67-150
SECTION 12-67-150. Applicability of Chapter 31, Title 6.
Status: repealed

Section effective until December 31, 2035. The provisions of Chapter 31, Title 6 also apply to this chapter, except that the requirements of Section 6-31-40 do not apply. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
S.C. Code Ann. § 12-2-50 — SC Code / Title 12 / Chapter 2 / Section 12-2-50
SECTION 12-2-50. Governmental bonds, notes, and certificates of indebtedness tax exempt.
Status: in_force

(A) Both the principal and interest of all bonds, notes, and certificates of indebtedness, by or on behalf of the United States government, the State, or an authority, agency, department, or institution of the State, and all counties, school districts, municipalities, and other political subdivisions of the State, and all agencies thereof, are exempt from all state, county, municipal, school district, and all other taxes or assessments, except estate or other transfer taxes, direct or indirect, general or special, whether imposed for the purpose of general revenue or otherwise. This exemption extends to all recipients of all interest paid on the obligation, whether paid directly or paid indirectly through a trustee, guardian, or other fiduciary. (B) "Bonds" as used in this section applies to general obligation bonds and bonds payable wholly or in part from any special fund or from the revenues of a project or undertaking of the issuer.
S.C. Code Ann. § 12-62-40 — SC Code / Title 12 / Chapter 62 / Section 12-62-40
SECTION 12-62-40. Certification of exemption; reporting expenditures; failure to expend requisite amount.
Status: in_force

(A) A motion picture production company that intends to film all or parts of a motion picture in South Carolina and desires to be relieved from the payment of the state and local sales and use taxes, administered and collected by the Department of Revenue, as provided in this chapter shall provide an estimate of total expenditures expected to be made in South Carolina in connection with the filming or production of the motion picture. The estimate of expenditures must be filed with the department before the commencement of filming in South Carolina. (B) At the time the motion picture production company provides the estimate of expenditures to the department, it also shall designate a member or representative of the motion picture production company to work with the department and the Department of Revenue on reporting of expenditures and other information necessary to take advantage of the tax relief afforded by this chapter. (C)(1) An application for the tax relief provided by this chapter must be accepted only from those motion picture production companies that report anticipated expenditures in the State in the aggregate equal to or exceeding two hundred fifty thousand dollars in connection with the filming or production of one or more motion pictures in the State within a consecutive twelve-month period. (2) The application must be approved by the director. (3) Once the application is approved by the director, the Department of Revenue shall issue a sales and use tax exemption certificate to the motion picture production company as evidence of the exemption. The exemption is effective on the date the application is approved by the director. (D) A motion picture production company that is approved and receives a sales and use tax exemption certificate but fails to expend two hundred fifty thousand dollars within a consecutive twelve-month period is liable for the sales and use taxes that would have been paid had the approval not been granted; except, that the motion picture production company must be given a sixty-day period in which to pay the sales and use taxes without incurring penalties. The sales and use taxes are considered due as of the date the tangible personal property was purchased in or brought into South Carolina for use, storage, or consumption. (E) Upon completion of the motion picture, the motion picture production company must return the sales and use tax exemption certificate to the Department of Revenue and submit a report to the department of the actual expenditures made in South Carolina in connection with the filming or production of the motion picture.
S.C. Code Ann. § 12-21-2930 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2930
SECTION 12-21-2930. Claim of goods; delivery upon bond.
Status: in_force

Any person claiming such goods, wares, merchandise or other property so seized as contraband within the time specified in the notice may file with the department a claim in writing, stating his interest in the articles seized, and may execute a bond to the department in a penal sum equal to double the value of the goods so seized, but in no case less than the sum of one hundred dollars, with sureties to be approved by the clerk of court in the county in which the goods are seized, conditioned that in the case of condemnation of the articles so seized the obligors shall pay to the department the full value of the goods so seized and all costs and expenses of the proceedings to obtain such condemnation, including a reasonable attorney's fee. Upon the delivery of such bond to the department it shall transmit it with the duplicate list or description of the goods seized to the solicitor of the circuit in which such seizure was made and the solicitor shall prosecute the case to secure the forfeiture of such goods, wares, merchandise, or other property in the court having jurisdiction. Upon the filing of the bond aforesaid the goods shall be delivered to the claimant pending the outcome of such case.
S.C. Code Ann. § 12-36-2650 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2650
SECTION 12-36-2650. Taxes in this chapter not to supersede any other taxes, licenses, or charges.
Status: in_force

The taxes imposed by this chapter are in addition to all other taxes, licenses, and charges and no provisions of this chapter may be construed to relieve a person from the payment of a license or privilege tax now or hereafter imposed by law.
S.C. Code Ann. § 12-54-180 — SC Code / Title 12 / Chapter 54 / Section 12-54-180
SECTION 12-54-180. Manner of collection of penalties and interest.
Status: in_force

Penalties and interest imposed by this chapter must be collected by the department in the manner as all other taxes are collected.
S.C. Code Ann. § 12-21-2550 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2550
SECTION 12-21-2550. Tax payable monthly; failure to make correct return or failure to file.
Status: in_force

(A) The license tax imposed by this article is due and payable in monthly installments on or before the twentieth day of each month. A person liable to the tax shall make a true and correct return to the department, in such form as it prescribes, showing the number and prices of admissions during the previous month, and remit the tax with the return. (B) If a person fails to make a true and correct return or fails to file the return, the department shall make an estimate of the tax liability from the best information available, and issue a proposed assessment for the taxes, including penalties and interest.