South Carolina Statutes
§ 12-33-60 — Exemption from tax of certain property from outside continental limits of United States.
South Carolina § 12-33-60
This text of South Carolina § 12-33-60 (Exemption from tax of certain property from outside continental limits of United States.) 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. § 12-33-60 (2026).
Text
A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.
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Legislative History
HISTORY: 1962 Code SECTION 65-1258; 1963 (53) 164.
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-60.