reglab/housing_qa huggingface dataset:
SC Code § 12-36-1110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1110. Additional sales, use and casual excise tax imposed on certain items; exceptions.

 Beginning June 1, 2007, an additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter, except that this additional one percent tax does not apply to amounts taxed pursuant to Section 12-36-920(A), the tax on accommodations for transients, nor does this additional tax apply to items subject to a maximum sales and use tax pursuant to Section 12-36-2110 nor to the sale of unprepared food which may be lawfully purchased with United States Department of Agriculture food coupons.  HISTORY: 2006 Act No. 388, Pt I, Section 1.A, eff June 10, 2006.  Editor's Note  2006 Act No. 388, Pt I, Section l.C, provides as follows:  "The provisions of Section 4-10-350(F) and (G) of the 1976 Code apply mutatis mutandis with respect to the tax imposed pursuant to Article 11, Chapter 36, Title 12 of the 1976 Code as added by this section."  2006 Act No. 388, Pt I Section 4.D, provides as follows:  "The imposition of the sales, use, and casual excise taxes imposed pursuant to Chapter 36 of Title 12 of the 1976 Code, the South Carolina Sales and Use Tax Act, is suspended with respect to otherwise taxable events occurring on November 24 and 25, 2006. The suspension provided pursuant to this paragraph does not apply to the sales tax on accommodations and other charges imposed pursuant to Section 12-36-920 of the 1976 Code, nor does the suspension apply to any local sales or use tax administered by the South Carolina Department of Revenue."
SC Code § 12-36-1120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1120. Revenue of taxes credited to Homestead Exemption Fund.

 The revenue of the taxes imposed by this article must be credited to the Homestead Exemption Fund established pursuant to Section 11-11-155.  HISTORY: 2006 Act No. 388, Pt I, Section 1.A, eff June 10, 2006.
SC Code § 12-36-1130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1130. Prescribing amounts added to sales price to reflect additional taxes.

 The Department of Revenue may prescribe amounts that may be added to the sales price to reflect the additional taxes imposed pursuant to this article.  HISTORY: 2006 Act No. 388, Pt I, Section 1.A, eff June 10, 2006.
SC Code § 12-36-1320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1320. Tax on transient construction property.

 (A) A use tax at the rate of five percent is imposed on the storage, use, or other consumption in this State of transient construction property, as defined by Section 12-36-150.  (B) The owner, or if the property is leased, the lessee, of transient construction property is liable for the use tax.  (C) The tax is computed as follows:  (1) divide the length of time the property will be used in this State by the total useful life of the property;  (2) multiply the result from item (1) by the sales price of the property;  (3) multiply the amount in item (2) by five percent. The result of the computation is the tax due.  The useful life of transient construction property must be determined by the department in accordance with the experience and practices of the building and construction trade. In the absence of satisfactory evidence as to the period of use intended in this State, it is presumed that the property will remain in this State for the remainder of its useful life.  (D) A prorated amount of the sales and use tax legally due and paid to another state on transient construction property is allowed as a credit, but only if the other state grants substantially similar tax credits on the property purchased in South Carolina. The prorated tax credit is computed as follows:  (1) divide the length of time the property was used in the other state by the total useful life of the property;  (2) multiply the result from item (1) by the state sales tax legally due and paid the other state;  (3) the lesser of the result from item (2) or the tax computed in subsection (C) is the prorated credit amount.  (E) If the state in which the property was previously used does not prorate its use tax on, or depreciate the value for use tax purposes of, transient construction property used by South Carolina contractors operating in that state, the use tax, at five percent of the sales price, applies.  (F) Transient construction property purchased and substantially used in another state is not subject to the use tax if the owner of the property uses it to construct or repair his own buildings, structures, or other property located in this State.  (G) The use, storage, or consumption of the property, when purchased for use in this State, is subject to the full amount of use tax provided in Section 12-36-1310(A), regardless of the period of intended use in this State.  (H) The tax is due immediately upon transient construction property being brought into this State.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-1330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1330. Tax on storage, use, or consumption of tangible personal property.

 (A) Every person storing, using, or otherwise consuming in this State tangible personal property purchased at retail, is liable for the use tax, until the tax is paid to the State.  (B) A receipt from a retailer:  (1) maintaining a place of business in this State; or  (2) authorized by the department to collect the use tax, is sufficient to relieve the purchaser from further liability for tax to which the receipt refers.  (C) For the purposes of this chapter, a retailer authorized by the department to collect the use tax is regarded as a retailer maintaining a place of business in this State.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-1350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1350. Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state.

 (A) Every seller making sales of tangible personal property for storage, use, or other consumption in this State, not otherwise exempted, shall at the time of making the sales or, if the storage, use, or consumption is not then taxable, at the time the storage, use, or other consumption is taxable, collect the use tax from the purchaser and give to the purchaser a receipt showing the amount subject to the tax and the amount of tax collected.  (B) The seller shall not advertise or state, in any manner, that the use tax, or any part of it:  (1) will be assumed or absorbed by the seller;  (2) will not be added to the selling price; or  (3) will be refunded.  (C) The tax required in this article to be collected by the seller constitutes a debt owed by the seller to this State.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-1360 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1360. Filing use tax return; payment of tax directly to State.

 Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-1370 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1370. Presumption of applicability of tax.

 (A) It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale.  (B) It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1993 Act No. 181, Section 196.
SC Code § 12-36-1720 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1720. Application of tax.

 The excise tax applies only to the last sale before the application for title.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-1730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1730. Wilful avoidance of tax; penalty.

 A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.  HISTORY: 1992 Act No. 361, Section 16(K).
SC Code § 12-36-1740 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1740. Penalty for failure to pay casual excise tax.

 A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.  HISTORY: 1992 Act No. 361, Section 16(K).
SC Code § 12-36-1920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1920. Sourcing of sale of telecommunications services.

 For the purposes of telecommunications sourcing:  (1) Except for the defined telecommunication services in item (3), the sale of telecommunication service sold on a call-by-call basis must be sourced to (i) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (ii) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.  (2) Except for the defined telecommunication services in item (3), a sale of telecommunications services on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.  (3) The sale of the following telecommunication services must be sourced to each level of taxing jurisdiction:  (a) A sale of mobile telecommunications services, other than air-to- ground radiotelephone service and prepaid calling service, is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act.  (b) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either (i) the seller's telecommunications system, or (ii) information received by the seller from its service provider, where the system used to transport the signals is not that of the seller.  (c) A sale of a private communication service is sourced as follows:  (i) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which the customer channel termination point is located.  (ii) Service in which all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in the jurisdiction in which the customer channel termination points are located.  (iii) Service for segments of a channel between two customer channel termination points located in different jurisdictions and the segments of channel are separately charged is sourced fifty percent in each level of jurisdiction in which the customer channel termination points are located.  (iv) Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and the segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points.  HISTORY: 2005 Act No. 161, Section 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005).
SC Code § 12-36-1930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-1930. Application of article.

 Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.  HISTORY: 2005 Act No. 161, Section 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005).
SC Code § 12-36-2130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2130. Exemptions from use tax.

 Exempted from the use tax imposed by Article 13 of this chapter are the sales prices of:  (1) property the gross proceeds of sales of which are required to be included in the measure of the tax imposed by the provisions of Article 9 of this chapter and on which the tax has been paid by its seller or retailer; and  (2) tangible personal property and exhibition rentals purchased or leased from sources outside this State by charitable, eleemosynary, or governmental organizations operating museums if the property purchased or leases entered into are directly related to museum purposes.  HISTORY: 1990 Act No. 612, Part II, Section 74A.  Editor's Note  2002 Act 289, Part IB, Paragraph 72.82, provides as follows for fiscal year 2002-2003:  72.82. (GP: Use Tax Exemption) For the current fiscal year there is exempt from the use tax imposed pursuant to Chapter 36 of Title 12 of the 1976 Code the sales price of tangible personal property purchased for use in private primary and secondary schools, including kindergartens and early childhood education programs, which are exempt from income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code. For the purposes of this item, the Internal Revenue Code means Internal Revenue Code as described in Section 12-6-40 of the 1976 Code. This exemption applies for sales occurring after 1995. No refund is due any taxpayer of use tax paid on sales exempted by this paragraph.
SC Code § 12-36-2140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2140. Exemptions; distribution facility.

 For purposes of the exemptions set forth in this article, the term "distribution facility" includes, but is not limited to, a port facility as defined in Section 12-6-3375.  HISTORY: 2019 Act No. 37 (S.439), Section 3, eff May 13, 2019.
SC Code § 12-36-2520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2520. Tax liability when property delivered out of state; violations.

 If the seller delivers tangible personal property to the purchaser in a state other than South Carolina and receives from the purchaser a statement, given under oath, that the property was purchased for storage, use, or consumption outside of South Carolina and that the property will not be returned for storage, use, or consumption in South Carolina, the sales or use tax due on the transactions will be transferred to the purchaser if the statement contains a description of the property, the date of sale, the amount of the purchase price, and the city and state of delivery. The statement must be retained by the seller and, upon request forwarded to the department. The department may forward a copy of the statement to the taxing authority of the state of delivery. If the property is subsequently stored, used, or consumed in this State, the purchaser, in addition to the sales or use tax, shall pay a penalty in an amount equal to fifty percent of the tax.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-2530 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2530. Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser.

 The department may require all retailers in this State making retail sales exempt pursuant to Section 12-36-2120(36) to furnish to the department copies of all invoices or suitable substitutes containing the name and address of the purchaser, a brief description of the goods sold, and the total amount of the sale regarding each retail sale of five hundred dollars or greater, not aggregated by amount over any period of time, with their monthly returns. Where, pursuant to a retail sale, tangible personal property is delivered in this State to the buyer or to an agent of the buyer other than a carrier, the retail sales tax applies notwithstanding that the buyer may transport subsequently the property out of the State.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-2540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2540. Duty to keep records and books.

 (A) Every person engaging in any business, for which a privilege or excise tax is imposed by this chapter, shall keep and preserve suitable records of the business, as considered necessary by the department, to determine the amount of tax due under this chapter. The taxpayer shall keep and preserve records, such as purchase invoices, for three years. Invoices must bear the name and address of the vendor.  (B) Any person selling both at wholesale and at retail shall keep books which separately show the gross proceeds of wholesale sales and the gross proceeds of retail sales. If the records are not separately kept, all sales must be considered retail sales.  (C) Every seller and every person storing, using, or otherwise consuming, in this State, tangible personal property purchased from a retailer shall keep records, receipts, invoices, and other pertinent papers in the form the department requires.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-2550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2550. Use of overpayment of tax to offset underpayment or penalty.

 Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:  (1) underpayments for another period or periods; and  (2) penalties and interest on the underpayments.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-2560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2560. Payment of tax on sales made on installment basis.

 On all sales of retailers liable for the tax imposed by Article 9 of this chapter (sales tax) made on an installment basis which conform to the provisions of the Uniform Commercial Code in which the retailer takes a security interest, the vendor may elect to include in the return only the portion of the sales price actually received by the retailer during the taxable period or to include the entire sales price in the return for the taxable period during which the sale was consummated. Having once elected either method of reporting the sales, the taxpayer must continue unless and until permission has been received from the department to make a change. Nothing in this section may be construed to permit delay in reporting sales under other terms of credit or cash sales.  The department may, for any cause, require a taxpayer to include in his returns the entire sales price of articles sold on an installment basis which conforms to the provisions of the Uniform Commercial Code in which the retailer takes a security interest.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 361, Section 16(H).
SC Code § 12-36-2570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2570. Time when tax payment due; monthly report.

 (A) The taxes imposed under the provisions of this chapter, except as otherwise provided, are due and payable in monthly installments on or before the twentieth day of the month following the month in which the tax accrues.  (B) On or before the twentieth day of each month, every person on whom the taxes under this chapter are imposed shall render to the department, on a form prescribed by it, a true and correct statement showing, by location, the gross proceeds of wholesale and retail sales of his business, and sales price of the property purchased for storage, use, or consumption in this State, together with other information the department may require.  (C) At the time of making a monthly report, the person shall compute the taxes due and pay to the department the amount of taxes shown to be due. A return is considered to be timely filed if the return is mailed and has a postmark dated on or before the date the return is required by law to be filed.  (D) The department may permit the filing of returns every twenty-eight days. These returns must be filed within twenty days following the period covered by the return.  (E) The department may enter into an agreement with a taxpayer which allows the taxpayer to remit the tax on statistical factors as set forth in the agreement. This method of reporting only applies to purchases by the taxpayer for its use, storage, or consumption, and not to purchases by the taxpayer for resale.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1993 Act No. 164, Part II, Section 103A.
SC Code § 12-36-2580 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2580. Special authorization to pay tax quarterly.

 When the total tax for which any person is liable under this chapter does not exceed one hundred dollars for any month, a quarterly return and remittance, instead of a monthly return, may be made on or before the twentieth day of the month following the end of the quarter for which the tax is due, when specifically authorized by the department and under rules and regulations prescribed or promulgated by the department.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-2590 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2590. Department authorized to require returns and payment for other than monthly periods.

 The department, if it considers it necessary, may require returns and payment of the tax for other than monthly periods.  HISTORY: 1990 Act No. 612, Part II, Section 74A.