South Carolina Statutes
§ 27-32-170 — Proceeds from sale or exchange exempt from sales tax.
South Carolina § 27-32-170
This text of South Carolina § 27-32-170 (Proceeds from sale or exchange exempt from sales tax.) 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. § 27-32-170 (2026).
Text
The gross proceeds from the sale or resale of a vacation time sharing plan and the exchange of an interest in a vacation time sharing plan are exempt from sales tax imposed by Chapter 36 of Title 12 pursuant to the provisions of Section 12-36-2120.
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Legislative History
HISTORY: 1979 Act No. 179, SECTION 1; 1998 Act No. 340, SECTION 2; 1998 Act No. 419, Part II, SECTION 61B; 2003 Act No. 84, SECTION 1.
Nearby Sections
15
§ 27-32-10
Definitions.§ 27-32-100
Public offering statements; contents.§ 27-32-110
Prohibited practices.§ 27-32-140
Materials required to be filed with plans concerning facilities not substantially completed.§ 27-32-200
Vacation Time Sharing Recovery Fund.§ 27-32-210
Recovery from fund; conditions.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 27-32-170, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/32/27-32-170.