South Carolina Code 12-36-2620. Sales and use taxes composed of two components
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The taxes imposed by Sections 12-36-910, 12-36-920(B), 12-36-1310, and 12-36-1320 are composed of two taxes as follows:
(1) a four percent tax, which must be credited as provided in § 59-21-1010(A); and
Terms Used In South Carolina Code 12-36-2620
- individual: means a human being. See South Carolina Code 12-2-20
- Personal property: All property that is not real property.
(2) a one percent tax, which must be credited as provided in § 59-21-1010(B). The one percent tax specified in this item does not apply to sales to an individual eighty-five years of age or older purchasing tangible personal property for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.