South Carolina Statutes
§ 12-36-5 — Short title.
South Carolina § 12-36-5
This text of South Carolina § 12-36-5 (Short title.) 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. § 12-36-5 (2026).
Text
This chapter may be cited as the "South Carolina Sales and Use Tax Act".
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Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A.
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-36-5.