South Carolina § 12-36-2620 Sales and use taxes composed of two components.

South Carolina Statutes

§ 12-36-2620 — Sales and use taxes composed of two components.

South Carolina § 12-36-2620

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-2620 (Sales and use taxes composed of two components.) 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. § 12-36-2620 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.