South Carolina § 12-36-2640 Casual excise tax composed of two components.

South Carolina Statutes

§ 12-36-2640 — Casual excise tax composed of two components.

South Carolina § 12-36-2640

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-2640 (Casual excise tax composed of two components.) 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. § 12-36-2640 (2026).

Text

The tax imposed by Section 12-36-1710 is composed of two taxes as follows:

(1)a four percent tax which must be credited to the general fund of the State; and (2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.

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The tax imposed by Section 12-36-1710 is composed of two taxes as follows: (1) a four percent tax which must be credited to the general fund of the State; and (2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.