South Carolina Statutes
§ 12-36-2645 — Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.
South Carolina § 12-36-2645
This text of South Carolina § 12-36-2645 (Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.) 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. § 12-36-2645 (2026).
Text
The sales and use taxes imposed by this chapter also extend to gross proceeds accruing or proceeding from the business of providing 900/976 telephone service except that the applicable rate of the tax is ten percent. All revenues derived from the tax imposed by this section must be credited to the general fund of the State.
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Legislative History
HISTORY: 1992 Act No. 501, Part II, SECTION 33A.
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 § 12-36-2645, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-2645.