reglab/housing_qa huggingface dataset:
SC Code § 12-35-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-100. Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems.

 (A) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.  A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.  (B) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.  (C) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-36-5 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-5. Short title.

 This chapter may be cited as the "South Carolina Sales and Use Tax Act".  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-10. Effect of definitions.

 The words, terms, and phrases defined in this article have the meaning provided, except when the context clearly indicates a different meaning.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-20. "Business".

 "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.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-30. "Person".

 "Person" includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, any group or combination acting as a unit, the State, any state agency, any instrumentality, authority, political subdivision, or municipality.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1995 Act No. 61, Section 3.
SC Code § 12-36-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-40. "Taxpayer".

 "Taxpayer" means any person liable for taxes under this chapter.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-50. "In this State" or "in the State".

 "In this State" and "in the State" mean the area within the borders of the State of South Carolina, including all territories within the borders owned by or ceded to the United States of America.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-60. "Tangible personal property".

 "Tangible personal property" means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. It also includes services and intangibles, including communications, laundry and related services, furnishing of accommodations and sales of electricity, the sale or use of which is subject to tax under this chapter and does not include stocks, notes, bonds, mortgages, or other evidences of debt. Tangible personal property does not include the transmission of computer database information by a cooperative service when the database information has been assembled by and for the exclusive use of the members of the cooperative service.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1995 Act No. 145, Part II, Section 104A.
SC Code § 12-36-75 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-75. Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.

 (A) Notwithstanding any other provision of this chapter, tangible or intangible property that is:  (1) owned or leased by a person that has contracted with a commercial printer for printing and used in connection with a printing contract; and  (2) located at the premises of the commercial printer;  shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing by reason of any printing contract which may include storing and shipping the items printed shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.  (B) Notwithstanding any other provision of this chapter, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retailer or to collect or remit the sales or use tax imposed by this chapter:  (1) the ownership or leasing by that person of tangible or intangible property located at the South Carolina premises of the commercial printer and used in connection with printing contracts;  (2) the sale by that person of property printed or imprinted at and shipped or distributed from the South Carolina premises of the commercial printer by the commercial printer;  (3) the activities performed pursuant or incident to a printing contract by or on behalf of that person at the South Carolina premises of the commercial printer by the commercial printer; or  (4) the activities performed pursuant or incident to a printing contract by the commercial printer in South Carolina for or on behalf of that person.  HISTORY: 1997 Act No. 155, Part II, Section 68B.
SC Code § 12-36-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-80. "Retailer maintaining a place of business in this State".

 Retailer maintaining a place of business in this State, or any similar term, includes any retailer having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this State under the authority of the retailer or its subsidiary, regardless of whether the business or agent is located here permanently or temporarily or whether the retailer or subsidiary is admitted to do business within this State.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-100. "Sale" and "purchase".

 "Sale" and "purchase" mean any transfer, exchange, or barter, conditional or otherwise, of tangible personal property for a consideration including:  (1) a transaction in which possession of tangible personal property is transferred but the seller retains title as security for payment, including installment and credit sales;  (2) a rental, lease, or other form of agreement;  (3) a license to use or consume; and  (4) a transfer of title or possession, or both.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-120. "Wholesale sale" and "sale at wholesale".

 "Wholesale sale" and "sale at wholesale" mean a sale of:  (1) tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for resale, and do not include sales to users or consumers not for resale;  (2) tangible personal property to a manufacturer or compounder as an ingredient or component part of the tangible personal property or products manufactured or compounded for sale;  (3) tangible personal property used directly in manufacturing, compounding, or processing tangible personal property into products for sale;  (4) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property, or used by manufacturers, processors, and compounders in shipping tangible personal property;  (5) food or drink products to licensed retail merchants for use as ingredients in preparing ready-to-eat food or drink sold at retail. These products include cooking oil used as an ingredient. However, items used or consumed by licensed retail merchants to prepare ready-to-eat food or drink, such as hickory chips, barbecue briquettes, gas, or electricity are subject to tax.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 361, Section 16(A); 1996 Act No. 431, Section 6.
SC Code § 12-36-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-140. "Storage" and "use".

 (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.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2000 Act No. 387, Part II, Section 63A, eff June 1, 2001; 2005 Act No. 145, Section 1.A, eff June 7, 2005.  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."
SC Code § 12-36-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-150. "Transient construction property".

 "Transient construction property" means motor vehicles, machines, machinery, tools, or other equipment, other tangible personal property brought, imported, or caused to be brought into this State for use, or stored for use, in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part of it.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-510 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-510. Retail license requirements; license tax; "special events".

 (A) Before engaging in business:  (1) Every retailer shall obtain a retail license for each permanent branch, establishment, or agency and pay a license tax of fifty dollars for each retail license at the time of application.  (2) Every artist and craftsman selling at arts and crafts shows and festivals, products they have created or assembled, shall obtain a retail license and pay a license tax of twenty dollars at the time of application. This license may be used only for one location at a time.  (3) Every retailer operating a transient or temporary business within this State shall obtain a retail license and pay a license tax of fifty dollars at the time of application. This license may be used only for one location at a time. For purposes of this item, "transient business" means a business, other than one licensed under item (2) of this section, which does not have a permanent retail location in this State, but otherwise makes retail sales within this State. "Temporary business" means a business which makes retail sales in this State for no more than thirty consecutive days at one location.  (B) A retail license is not required of:  (1) persons selling at flea markets or conducting a yard sale not more than once a quarter, unless they make retail sales at flea markets or yard sales as a regular business;  (2) organizations conducting concession sales at festivals if the gross proceeds of the sales are exempt from sales tax pursuant to Section 12-36-2120(39);  (3) persons furnishing accommodations to transients for one week or less in any calendar quarter; however, accommodations taxes must be remitted annually, on forms prescribed by the department, by April 15 of the following year. This item does not apply to rental agencies or persons having more than one rental unit;  (4) persons making sales which are exempt under Section 12-36-2120(41).  (C) Retailers making sales at a special event, in lieu of the licensing requirements of this section and discount provisions of Section 12-36-2610, shall file a special events sales tax return.  For purposes of this subsection, the special event sales tax return may be used only for one special event and must be filed with the department together with the tax due within five days of the completion of the special event. However, the department may require payment upon demand.  "Special event" means a promotional show, trade show, fair, festival, or carnival for which an admissions fee is required for entering the event. In addition, the event must be operated for a period of less than twelve consecutive days.  The provisions of this subsection do not apply to retailers licensed pursuant to subsection (A)(2) or (3).  (D) The department may determine which retail license or licenses a retailer must obtain.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1994 Act No. 383, Section 1; 1999 Act No. 114, Section 3H.
SC Code § 12-36-520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-520. Bond requirement for retailers without permanent sales location.

 Before doing business in this State or receiving a retail license, retailers subject to the license requirements of this article not having a permanent retail sales location may be required to make a cash deposit or post bond. The bond, determined by the department, must be equal to at least the retailers annual sales tax liability.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-540. License application information; separate license required for each location.

 The application for the retail license must show the name and address and other information the department may require for each retail sales location. The department shall issue a separate license to each retail sales location.  HISTORY: 1990 Act No. 612, Part II, Section 74A.
SC Code § 12-36-550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-550. Duration of license's validity; display of license; license not transferable or assignable.

 The license provided for in this article:  (1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. It is presumed that a retailer is not continuing in the same business and must surrender the retail sales license if the retailer has no retail sales for twenty-four consecutive months. To allow the license to remain valid, the retailer may submit an affidavit to the department swearing that the business is continuing;  (2) must at all times be conspicuously displayed at the place for which it was issued;  (3) is not transferable or assignable.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2000 Act No. 399, Section 3(F), eff August 17, 2000.
SC Code § 12-36-560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-560. Operation of business without license or with license suspended; penalty.

 A person liable for the license tax provided by this article who engages in business as a seller or retailer in this State without a retail license or after the license has been suspended, and each officer of a corporation which engages in business without a retail license or after the license is suspended, is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisonment not exceeding thirty days, or both. Offenses under this section are triable in magistrate's court.  HISTORY: 1992 Act No. 361, Section 16(J).
SC Code § 12-36-570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-570. Penalty for failure to pay license tax.

 A person liable for the license tax provided by this article who fails to pay the tax or obtain the license within the time provided or who fails to 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(J).
SC Code § 12-36-930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-930. Sale of motor vehicle to resident of another state.

 (A) The tax imposed by this article on sales of motor vehicles, as defined in Section 56-1-10, trailers, semitrailers, or pole trailers of a type to be registered and licensed, to a resident of another state, is the lesser of:  (1) an amount equal to the sales tax, which would be imposed in the purchasers state of residence; or  (2) the tax that would be imposed under this chapter.  (B) At the time of the sale, the seller shall:  (1) obtain from the purchaser a notarized statement of the purchasers intent to license the vehicle, within ten days, in the purchasers state of residence; and  (2) retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchasers state of residence.  (C) No tax is due if a nonresident will not receive credit in his state of residence for sales tax paid to this State under this section.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 361, Section 16(D).
SC Code § 12-36-940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-940. Amounts that may be added to sales price because of tax.

 (A) Each retailer may add to the sales price as a result of the five percent state sales tax:  (1) no amount on sales of ten cents or less;  (2) one cent on sales of eleven through twenty cents;  (3) two cents on sales of twenty-one through forty cents;  (4) three cents on sales of forty-one through sixty cents;  (5) four cents on sales of sixty-one through eighty cents;  (6) five cents on sales of eighty-one cents through one dollar;  (7) one cent additional for each twenty cents or major fraction of it over one dollar.  (B) The inability, impracticability, refusal, or failure to add these amounts to the sales price and collect them from the purchaser does not relieve the taxpayer from the tax levied by this article.  (C) For purposes of the state sales tax on accommodations and applicable combined state sales and local tax for counties imposing a local sales tax collected by the department on their behalf, retailers may add to the sales price an amount equal to the total state and local sales tax rate times the sales price. The amount added to the sales price may not be less than the amount added pursuant to subsection (A). In calculating the tax due, retailers may round a fraction of more than one-half of a cent to the next whole cent and a fraction of a cent of one-half or less must be eliminated. The inability, impracticability, refusal, or failure to add the tax to the sales price as allowed by this subsection and collect them from the purchaser does not relieve the taxpayer of his responsibility to pay tax.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2001 Act No. 89, Section 27, eff July 20, 2001.
SC Code § 12-36-950 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-950. Presumption as to gross proceeds; burden of proof; resale certificate.

 It is presumed that all gross proceeds are subject to the tax until the contrary is established. The burden of proof that the sale of tangible personal property is not a sale at retail is on the seller.  However, if the seller receives a resale certificate signed by the purchaser stating that the property is purchased for resale, the liability for the sales tax shifts from the seller to the purchaser.  The resale certificate must include the purchaser's name, address, retail sales tax license number, and any other provisions or information considered necessary by the department.  The department may require the seller to provide information it considers necessary for the administration of this section.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1991 Act No. 109, Section 9.