reglab/housing_qa huggingface dataset:
SC Code § 12-36-2610 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2610. Discount for timely payment of tax.

 When a sales or use tax return required by Section 12-36-2570 and a local sales and use tax law administered and collected by the department on behalf of a local jurisdiction is filed and the taxes due on it 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 pursuant to the provisions of Section 12-54-70, the taxpayer is allowed a discount as follows:  (1) on taxes shown to be due by the return of less than one hundred dollars, three percent;  (2) on taxes shown to be due by the return of one hundred dollars or more, two percent.  In no case is a discount allowed if the return, or the tax on it is received after the due date, pursuant to Section 12-36-2570, or after the expiration of any extension granted by the department. The discount permitted a taxpayer under this section may not exceed three thousand dollars during any one state fiscal year. However, for taxpayers filing electronically, the discount may not exceed three thousand one hundred dollars. A person making sales into this State who cannot be required to register for sales and use tax under applicable law but who nevertheless voluntarily registers to collect and remit use tax on items of tangible personal property sold to customers in this State is entitled to a discount on returns filed as otherwise provided in this section not to exceed ten thousand dollars during any one state fiscal year.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 501, Part II, Section 36A; 1993 Act No. 164, Part II, Section 98A; 2002 Act No. 363, Section 4A, eff July 1, 2002; 2005 Act No. 161, Section 28, eff June 9, 2005.
SC Code § 12-36-2620 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2620. Sales and use taxes composed of two components.

 The taxes imposed by Sections 12-36-910, 12-36-920(B), 12-36-1310, and 12-36-1320 are composed of two 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 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.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2001 Act No. 89, Section 50A, eff July 1, 2001.
SC Code § 12-36-2630 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2630. Seven percent sales tax on accommodations for transients composed of three components.

 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.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2001 Act No. 74, Section 3C, eff July 18, 2001; 2001 Act No. 89, Section 50B, eff July 1, 2001.
SC Code § 12-36-2640 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2640. Casual excise tax composed of two components.

 The tax imposed by Section 12-36-1710 is composed of two taxes as follows:  (1) a four percent tax which must be credited to the general fund of the State; and  (2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 2001 Act No. 89, Section 50C, eff July 1, 2001.
SC Code § 12-36-2645 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2645. Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.

 The sales and use taxes imposed by this chapter also extend to gross proceeds accruing or proceeding from the business of providing 900/976 telephone service except that the applicable rate of the tax is ten percent. All revenues derived from the tax imposed by this section must be credited to the general fund of the State.  HISTORY: 1992 Act No. 501, Part II, Section 33A.
SC Code § 12-36-2646 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2646. Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.

 (A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640.  (B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer's retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.  HISTORY: 2001 Act No. 89, Section 50(D), eff August 15, 2001.
SC Code § 12-36-2650 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2650. Taxes in this chapter not to supersede any other taxes, licenses, or charges.

 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.  HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 361, Section 16(I).
SC Code § 12-36-2660 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2660. Administration and enforcement of chapter.

 The Department of Revenue shall administer and enforce the provisions of this chapter.  HISTORY: 1992 Act No. 361, Section 16(L); 1993 Act No. 181, Section 199.
SC Code § 12-36-2670 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2670. Persons permitted to administer oaths and take acknowledgments.

 The director or his designee may administer an oath to a person or take the acknowledgement of a person with respect to a return or report required by this title or the regulations of the department.  HISTORY: 1992 Act No. 361, Section 16(L); 2000 Act No. 399, Section 3(G), eff August 17, 2000.
SC Code § 12-36-2680 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2680. Exemption certificate; exempt sale.

 The department shall prescribe an exemption certificate for use by persons purchasing items exempt pursuant to items (5), (6), (7), (16), (18), (32), and (44) of Section 12-36-2120. This exemption certificate may be presented upon each purchase by the holder, or the retailer may keep a copy of the certificate on file. When an exempt sale is made pursuant to a certificate on file, the purchaser must note on the purchase invoice the exempt items and state that the items are to be used for exempt purposes. When the purchase order meets the requirements of this section, the liability for any tax determined to be due is solely the purchaser's.  HISTORY: 1994 Act No. 497, Part II, Section 127A; 1995 Act No. 145, Part II, Section 107A; 2000 Act No. 399, Section 3(C)(2), eff August 17, 2000.  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 C. applies to sales occurring after the date of approval by the Governor ...."
SC Code § 12-36-2690 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2690. Role of distribution facility in determining physical presence in state for sales and use tax purposes.

 (A) Notwithstanding another provision of this chapter, owning or utilizing a distribution facility within South Carolina is not considered in determining whether the person has a physical presence in South Carolina sufficient to establish nexus with South Carolina for sales and use tax purposes.  (B) For purposes of this section, a distribution facility is defined in Section 12-6-3360.  HISTORY: 2005 Act No. 157, Section 2, eff June 10, 2005, applicable for taxable years beginning January 1, 2006.  Editor's Note  2005 Act No. 157, Section 5, as amended by 2006 Act No. 389, Section 4, provides as follows:  "(A) The General Assembly finds that many tax incentives outlive their usefulness and should exist only for a time certain. It is the intent of the General Assembly to provide for a sunset provision on each tax incentive, including credits and exemptions, enacted by this act.  "(B) Each tax incentive, including credits and exemptions, enacted by this act shall be repealed for tax years beginning after five years from the date of enactment, unless a different time frame is otherwise provided herein, but this repeal does not apply to the small business targeted jobs tax credit allowed pursuant to Section 12-6-3360(C)(2), as amended by this act."
SC Code § 12-36-2692 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2692. Notification required.

 (A) Each person to whom Section 12-36-2691 applies shall provide to its customers readily visible notification on invoices or other similar documentation that use tax is imposed on its sales and must be paid by the purchaser, unless otherwise exempt, on the storage, use, or consumption of the tangible personal property in this State.  (B) A person complies with the notice requirement contained in subsection (A) if he provides a prominent linking notice on invoices or other similar documentation that directs its customers to information regarding the customer's use tax payment responsibilities. A linking notice complies with the provisions contained in this subsection if the notice reads as follows: "See important sales tax information regarding the tax that you may owe directly to your state of residence."  (C) A person that is required to provide a linking notice pursuant to subsection (B) also must provide this notification on its Internet website and catalog.  HISTORY: 2011 Act No. 32, Section 4, eff June 8, 2011.
SC Code § 12-36-2695 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 36 - South Carolina Sales And Use Tax Act|Section 12-36-2695. Sales taxes or admission taxes; boundary clarification.

 Any business that is required to collect or pay sales and use taxes or admissions taxes whose business location changes from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is required to obtain a South Carolina retail license or admissions tax license for that location before January 1, 2017, and begin collecting and paying South Carolina sales and use taxes or admissions taxes on January 1, 2017. The retailer must apply for a retail or admissions tax license prior to January 1, 2017, and indicate on the license application the date the taxpayer anticipates beginning to collect sales, use, or admissions taxes is January 1, 2017.  HISTORY: 2016 Act No. 270 (S.667), Section 11, eff January 1, 2017.
SC Code § 12-37-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-30. All taxes shall be levied on uniform assessment.

 Taxes for township, school, municipal and all other purposes provided for or allowed by law shall be levied on the same assessment, which shall be that made for county taxes.  HISTORY: 1962 Code Section 65-1503; 1952 Code Section 65-1503; 1942 Code Section 2750; 1932 Code Section 2772; Civ. C. '22 Section 490; Civ. C. '12 Section 435; Civ. C. '02 Section 387; 1896 (22) 59; 2015 Act No. 87 (S.379), Section 3, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 3, substituted "county taxes" for "State taxes".
SC Code § 12-37-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-40. Municipal authorities may copy assessments from county auditor's books.

 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.  HISTORY: 1962 Code Section 65-1504; 1952 Code Section 65-1504; 1942 Code Section 2750; 1932 Code Section 2772; Civ. C. '22 Section 490; Civ. C. '12 Section 435; Civ. C. '02 Section 387; 1896 (22) 59.
SC Code § 12-37-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-90. Assessors to be full time; responsibilities and duties.

 All counties shall have a full-time assessor, whose responsibility is appraising and listing all real property, whether exempted or not, except real property required by law to be assessed by the department and property owned by the federal government, state government, county government, or any of its political subdivisions and which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the department has been omitted, he shall notify the department that the property has been omitted and the department is required to appraise and assess the omitted property.  The assessor is responsible for the operations of his office and shall:  (a) maintain a continuous record of recorded deed sales transactions, building permits, tax maps, and other records necessary for a continuing reassessment program;  (b) diligently search for and discover all real property not previously returned by the owners or their agents or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable;  (c) when values change, reappraise and reassess real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the department, and furnish a list of these assessments to the county auditor;  (d) determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value is uniform throughout the county;  (e) appear as necessary before an appellate board to give testimony and present evidence as to the justification of an appraisal;  (f) have the right of appeal from a disapproval of or modification of an appraisal made by him;  (g) perform duties relating to the office of tax assessor required by the laws of this State;  (h) be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the department, and the values set by the assessor may be altered only by the assessor or by legally constituted appellate boards, the department, or the courts;  (i) have the right to enter and examine all new nonresidential buildings and structures and those portions of an existing nonresidential building or structure covered by a building permit for renovations or additions.  HISTORY: 1975 (59) 248; 1976 Act No. 618, Section 8; 1998 Act No. 299, Section 1.
SC Code § 12-37-100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-100. Assessor shall endorse deeds.

 When any deed is recorded it shall be presented to the county assessor's office and have the endorsement of such office showing that the property has been identified and located on the records of the assessor's office.  HISTORY: 1975 (59) 248.
SC Code § 12-37-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-110. Auditors, assessors, and appraisers shall attend educational courses.

 All auditors, assessors and appointed appraisers from an assessor's office must attend educational courses required by the department.  HISTORY: 1975 (59) 248.
SC Code § 12-37-120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-120. Rounding of assessed value of property.

 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.  HISTORY: 1994 Act No. 516, Section 24.
SC Code § 12-37-135 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-135. Countywide business registration; fee.

 A county governing body may require a business registration throughout the entire county area and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee and must not be based upon business income. The business registration authorized by this section must be administered and enforced in the same manner as the business license tax described in Section 4-9-30(12), but must not be converted into a business license tax as described in that provision. The business registration administrative fee may be billed on any property tax bill and is deemed to be property tax for the purposes of collection if so billed. This registration, if adopted, is in lieu of any business license which is authorized pursuant to Section 4-9-30(12).  HISTORY: 2005 Act No. 145, Section 45, eff June 7, 2005.
SC Code § 12-37-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-140. Real property taxation and valuation; boundary clarification.

 (A) On January 1, 2017, any real property which was not on the South Carolina real property tax rolls solely because prior to the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, it was considered located in North Carolina, must be placed on the South Carolina property tax rolls. The real property must be valued based on the latest reassessment date for similar types of property in that location. The fifteen percent cap in Section 12-37-3140 is not applicable to this property in the year that the property is first placed on the tax rolls.  (B) For 2017 only, real property and personal property with a statutory lien date of December thirty-first whose location is considered to have changed from North Carolina to South Carolina as a result of boundary clarification shall have a lien date of January 1, 2017, rather than December thirty-first of the preceding year. For all subsequent property tax years the lien date shall return to December thirty-first of the preceding year.  (C) The lien date for property taxes is the date on which the property tax becomes a fixed liability of the taxpayer.  (D) Any agricultural-use property whose location is considered to have changed from South Carolina to North Carolina as a result of the boundary clarification is not subject to rollback of taxes under Section 12-43-220(d) because of the deemed location change.  (E) Taxpayers affected by the boundary clarification must apply for all property tax exemptions, special valuations, and special assessment ratios in accordance with and by the dates specified in South Carolina law.  (F) If as a result of the differing lien dates for North Carolina and South Carolina, property is subject to property taxes in both states, the taxpayer is liable for property taxes only in the state where the property is deemed located after the boundary clarification.  HISTORY: 2016 Act No. 270 (S.667), Section 12, eff January 1, 2017.
SC Code § 12-37-145 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-145. Motor vehicle registration; boundary clarification.

 (A) An individual whose state of residency changes from North Carolina to South Carolina solely as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, must register his motor vehicle as a new resident of South Carolina in accordance with Section 56-3-210, and pay property taxes in accordance with Chapter 37, Article 21, Title 12. For purposes of this section, an individual's residency must be determined on the date of the boundary clarification, which is January 1, 2017.  (B) A business with motor vehicles whose business location changes from North Carolina to South Carolina solely as a result of the boundary clarification is considered to have moved into South Carolina on January 1, 2017, and must register its motor vehicles in accordance with South Carolina law for moving business property into South Carolina based on the date of the boundary clarification, which is January 1, 2017, and personal property taxes for motor vehicles must be paid in accordance with Article 21, Chapter 37, Title 12.  (C) Refunds for motor vehicle personal property taxes for persons whose residency or business location is changed from South Carolina to North Carolina as a result of the boundary clarification, must be provided, if applicable, on a prorated basis in accordance with Section 12-37-2620.  HISTORY: 2016 Act No. 270 (S.667), Section 13, eff January 1, 2017.