South Carolina § 12-36-100 "Sale" and "purchase".

South Carolina Statutes

§ 12-36-100 — "Sale" and "purchase".

South Carolina § 12-36-100

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-100 ("Sale" and "purchase".) 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. § 12-36-100 (2026).

Text

"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.

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"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.