South Carolina § 12-36-1330 Tax on storage, use, or consumption of tangible personal property.

South Carolina Statutes

§ 12-36-1330 — Tax on storage, use, or consumption of tangible personal property.

South Carolina § 12-36-1330

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-1330 (Tax on storage, use, or consumption of tangible personal property.) 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. § 12-36-1330 (2026).

Text

(A)Every person storing, using, or otherwise consuming in this State tangible personal property purchased at retail, is liable for the use tax, until the tax is paid to the State.

(B)A receipt from a retailer:

(1)maintaining a place of business in this State; or (2) authorized by the department to collect the use tax, is sufficient to relieve the purchaser from further liability for tax to which the receipt refers.

(C)For the purposes of this chapter, a retailer authorized by the department to collect the use tax is regarded as a retailer maintaining a place of business in this State.

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(A) Every person storing, using, or otherwise consuming in this State tangible personal property purchased at retail, is liable for the use tax, until the tax is paid to the State. (B) A receipt from a retailer: (1) maintaining a place of business in this State; or (2) authorized by the department to collect the use tax, is sufficient to relieve the purchaser from further liability for tax to which the receipt refers. (C) For the purposes of this chapter, a retailer authorized by the department to collect the use tax is regarded as a retailer maintaining a place of business in this State.