South Carolina § 58-9-2630 Tax collections and payments.

South Carolina Statutes

§ 58-9-2630 — Tax collections and payments.

South Carolina § 58-9-2630

Title 58PUBLIC UTILITIES, SERVICES AND CARRIERS

Ch. 9TELEPHONE, TELEGRAPH AND EXPRESS COMPANIES

This text of South Carolina § 58-9-2630 (Tax collections and payments.) 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. § 58-9-2630 (2026).

Text

(A)A government-owned communications service provider shall pay or collect taxes annually in a manner equivalent to taxes paid by a nongovernment-owned communications service provider through payment of the following:

(1)all state taxes, including corporate income taxes under Section 12-6-530, and utility license taxes under Section 12-20-100;

(2)all local taxes, including local business license taxes, under Section 58-9-2230, together with any franchise fees and other local taxes and fees, including impact, user, service, or permit fees, pole rental fees, and rights-of-way franchise, consent, or administrative fees; and (3) all property taxes on otherwise exempt real and personal property that are directly used in the provision of a communications service.

(B)A government-owned commun

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(A) A government-owned communications service provider shall pay or collect taxes annually in a manner equivalent to taxes paid by a nongovernment-owned communications service provider through payment of the following: (1) all state taxes, including corporate income taxes under Section 12-6-530, and utility license taxes under Section 12-20-100; (2) all local taxes, including local business license taxes, under Section 58-9-2230, together with any franchise fees and other local taxes and fees, including impact, user, service, or permit fees, pole rental fees, and rights-of-way franchise, consent, or administrative fees; and (3) all property taxes on otherwise exempt real and personal property that are directly used in the provision of a communications service. (B) A government-owned communications service provider shall compute, collect, and remit taxes in the same manner as a nongovernment-owned communications service provider and must be entitled to the same deductions. (C) A government-owned communications service provider shall annually remit to the general fund of the government entity owning the communications service provider an amount equal to all taxes or fees a private sector communications service provider must pay. (D) The taxpayer confidentiality provisions contained in Title 12 do not apply to the filing of a government-owned communications service provider. However, the Department of Revenue shall require an annual report of all communications service providers. The report must require a communications company licensed in this State to report the total gross of retail communications to which the business license tax is applicable pursuant to Section 58-9-2220. This information must be available to any entity authorized to collect a tax on retail communications or its agent. Information provided to an entity or agent authorized to collect a tax must not be disclosed or provided to another person. This information may only be used by an entity or agent of an entity authorized to collect a tax for purposes of determining the accuracy of tax returns, filings, and payment of taxes.

Legislative History

HISTORY: 2002 Act No. 360, SECTION 1A, eff July 1, 2002; 2012 Act No. 284, SECTION 7, eff June 29, 2012. Editor's Note 2012 Act No. 284, SECTION 11, provides as follows: "The provisions of this act do not expand, diminish, or otherwise affect the provisions of Chapter 151, Title 59 regarding the South Carolina LightRail Consortium"