reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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."
2023 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.
2023 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.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 36 - South Carolina Sales And Use Tax Act › Section 12-36-511. Disclosure of tobacco-related information in retail license applications.

A retailer must submit whether it sells tobacco, tobacco products, including electronic smoking devices or e-liquid, as defined in Section 16-17-501(3) and (4), or any other product used for smoking with its retail application. A retailer not previously designated as a tobacco retail establishment, as defined in Section 16-17-501, shall notify the department in the manner prescribed by the department prior to selling tobacco products. For the purposes of this section, tobacco retailers and tobacco retail establishments that have a retail license must supplement their retail license application to notify the department that they sell or distribute tobacco or tobacco products. For the purposes of this section, a retailer that sells tobacco, tobacco products, or any other product used for smoking that does not disclose on their initial retail application or supplement their retail license application is subject to a fine of not more than two hundred dollars and must file within fifteen days of notification of a failure to file. A retailer that fails to file within fifteen days after the notification is subject to a fine of two thousand dollars.
HISTORY: 2023 Act No. 38 (H.3681), Section 12, eff August 14, 2023.
Editor's Note
2023 Act No. 38, Sections 1, 3 to 4, and 13, provide as follows:
"SECTION 1. This act may be cited as the 'Omnibus Tobacco Enforcement Act of 2023'."
"SECTION 3. Laws, ordinances, or rules enacted by political subdivisions of this State prior to December 31, 2020, pertaining to ingredients, flavors, or licensing, related to the sale of cigarettes, electronic smoking devices, e-liquid, vapor products, tobacco products, or any other products containing nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, or by any means, and municipal code amendments to said laws, ordinances, or rules, are exempt from the preemption imposed by this act. Nothing in this act shall be construed to interfere with a political subdivision's authority to determine its own public-use policies relating to any of the products referenced in this act.
"SECTION 4. Nothing in this act shall be construed to interfere with a political subdivision's authority under Chapter 29, Title 6, including, without limitation, with respect to land use regulation, land development regulation, zoning, or permitting."
"SECTION 13. This act takes effect ninety days after approval by the Governor except SECTION 2, SECTION 3, and SECTION 4 which take effect upon approval by the Governor."
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 36 - South Carolina Sales And Use Tax Act › Section 12-36-922. Accommodations tax return information.

For each accommodations tax return filed with multiple locations, the filer also must provide electronically the location information by address and the amount of net taxable sales for each location.
HISTORY: 2022 Act No. 237 (S.901), Section 3, eff June 22, 2022.
2023 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).
2023 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.
2023 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.
2023 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."
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
Validity
For the validity of (3) of this section, see Pinckney v. Peeler, 862 S.E.2d 906 (S.C. 2021).