South Carolina Statutes
§ 12-36-1370 — Presumption of applicability of tax.
(A)It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale.
(B)It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-36-1370 (Presumption of applicability of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A; 1993 Act No. 181, SECTION 196. ARTICLE 17 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.