South Carolina Statutes
§ 4-37-40 — Limitation on sales tax rate.
South Carolina § 4-37-40
JurisdictionSouth Carolina
Title 4COUNTIES
Ch. 37OPTIONAL METHODS FOR FINANCING TRANSPORTATION FACILITIES
This text of South Carolina § 4-37-40 (Limitation on sales tax rate.) 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. § 4-37-40 (2026).
Text
At no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this chapter or pursuant to any local legislation enacted by the General Assembly.
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Legislative History
HISTORY: 1995 Act No. 52, SECTION 2, eff upon approval (became law without the Governor's signature May 18, 1995); 2000 Act No. 368, SECTION 2, eff June 14, 2000; 2022 Act No. 189 (H.3948), SECTION 2, eff May 16, 2022. Effect of Amendment The 2000 amendment rewrote this section. 2022 Act No. 189, SECTION 2, deleted ", Article 3, Chapter 10 of this title," following "pursuant to this chapter".
Nearby Sections
15
§ 4-37-40
Limitation on sales tax rate.§ 40-37-100
Civil penalties and injunctive relief.§ 40-37-115
Jurisdiction.§ 40-37-120
Basis for disciplinary action.§ 40-37-150
Voluntary surrender of license.§ 40-37-160
Appeal.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-37-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/4-37-40.