South Carolina Statutes
§ 12-36-1930 — Application of article.
South Carolina § 12-36-1930
This text of South Carolina § 12-36-1930 (Application of article.) 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. § 12-36-1930 (2026).
Text
Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.
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Legislative History
HISTORY: 2005 Act No. 161, SECTION 30.A, eff on the first full calendar day of the third month after approval (became law without the Governor's signature on June 9, 2005). ARTICLE 21 Maximum Tax and Exemptions
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 § 12-36-1930, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-1930.