South Carolina § 12-36-550 Duration of license's validity; display of license; license not transferable or assignable.

South Carolina Statutes

§ 12-36-550 — Duration of license's validity; display of license; license not transferable or assignable.

South Carolina § 12-36-550

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-550 (Duration of license's validity; display of license; license not transferable or assignable.) 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. § 12-36-550 (2026).

Text

The license provided for in this article:

(1)is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. It is presumed that a retailer is not continuing in the same business and must surrender the retail sales license if the retailer has no retail sales for twenty-four consecutive months. To allow the license to remain valid, the retailer may submit an affidavit to the department swearing that the business is continuing;

(2)must at all times be conspicuously displayed at the place for which it was issued;

(3)is not transferable or assignable.

Free access — add to your briefcase to read the full text and ask questions with AI

The license provided for in this article: (1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. It is presumed that a retailer is not continuing in the same business and must surrender the retail sales license if the retailer has no retail sales for twenty-four consecutive months. To allow the license to remain valid, the retailer may submit an affidavit to the department swearing that the business is continuing; (2) must at all times be conspicuously displayed at the place for which it was issued; (3) is not transferable or assignable.