South Carolina Statutes
§ 4-10-315 — Additional sale and use tax not exceeding one percent.
South Carolina § 4-10-315
This text of South Carolina § 4-10-315 (Additional sale and use tax not exceeding one percent.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 4-10-315 (2026).
Text
Notwithstanding Section 4-10-310, Section 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Chapter 37, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction.
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Legislative History
HISTORY: 2022 Act No. 189 (H.3948), SECTION 4, eff May 16, 2022.
Nearby Sections
15
§ 4-10-10
Definitions.§ 4-10-100
Commencement of local sales and use tax.§ 4-10-1030
Imposition and termination of the tax.§ 4-10-1040
Administration and collection of the tax.§ 4-10-1050
Distributions to counties; confidentiality.§ 4-10-25
Construction contracts; application.§ 4-10-300
Short title.§ 4-10-310
Imposition of tax.§ 4-10-320
Commission creation; composition.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-10-315, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-315.