South Carolina Code 12-36-1330. Tax on storage, use, or consumption of tangible personal property
Current as of: 2023 | Check for updates
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(A) Every person storing, using, or otherwise consuming in this State tangible personal property purchased at retail, is liable for the use tax, until the tax is paid to the State.
(B) A receipt from a retailer:
Terms Used In South Carolina Code 12-36-1330
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20 - Personal property: All property that is not real property.
(1) maintaining a place of business in this State; or
(2) authorized by the department to collect the use tax, is sufficient to relieve the purchaser from further liability for tax to which the receipt refers.
(C) For the purposes of this chapter, a retailer authorized by the department to collect the use tax is regarded as a retailer maintaining a place of business in this State.