South Carolina Statutes
§ 12-36-950 — Presumption as to gross proceeds; burden of proof; resale certificate.
South Carolina § 12-36-950
This text of South Carolina § 12-36-950 (Presumption as to gross proceeds; burden of proof; resale certificate.) 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. § 12-36-950 (2026).
Text
It is presumed that all gross proceeds are subject to the tax until the contrary is established. The burden of proof that the sale of tangible personal property is not a sale at retail is on the seller. However, if the seller receives a resale certificate signed by the purchaser stating that the property is purchased for resale, the liability for the sales tax shifts from the seller to the purchaser. The resale certificate must include the purchaser's name, address, retail sales tax license number, and any other provisions or information considered necessary by the department. The department may require the seller to provide information it considers necessary for the administration of this section.
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Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A; 1991 Act No. 109, SECTION 9. ARTICLE 11 Additional Sales, Use, and Casual Excise Tax
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 § 12-36-950, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-36-950.