South Carolina § 1-11-160 Execution by General Services Division of certificates of exemption from taxation on behalf of political subdivisions.

South Carolina Statutes

§ 1-11-160 — Execution by General Services Division of certificates of exemption from taxation on behalf of political subdivisions.

South Carolina § 1-11-160

Title 1ADMINISTRATION OF THE GOVERNMENT

Ch. 11DEPARTMENT OF ADMINISTRATION

This text of South Carolina § 1-11-160 (Execution by General Services Division of certificates of exemption from taxation on behalf of political subdivisions.) 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. § 1-11-160 (2026).

Text

The General Services Division of the Department of Administration shall, when necessary, execute a certificate of exemption from taxation when a certificate is required for Federal tax purposes for or on behalf of political subdivisions that purchase property from or through the General Services Division and the certificate so executed shall then constitute the certificate of the political subdivision. The General Services Division shall accept the political subdivision's requisition or purchase order as conclusive proof that the property so requisitioned or purchased is for the exclusive use of the political subdivision.

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The General Services Division of the Department of Administration shall, when necessary, execute a certificate of exemption from taxation when a certificate is required for Federal tax purposes for or on behalf of political subdivisions that purchase property from or through the General Services Division and the certificate so executed shall then constitute the certificate of the political subdivision. The General Services Division shall accept the political subdivision's requisition or purchase order as conclusive proof that the property so requisitioned or purchased is for the exclusive use of the political subdivision.

Legislative History

HISTORY: 1962 Code SECTION 1-360; 1968 (55) 2697. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015.