§ 12-36-5 Short title
§ 12-36-10 Effect of definitions
§ 12-36-20 “Business”
§ 12-36-30 “Person”
§ 12-36-40 “Taxpayer”
§ 12-36-50 “In this State” or “in the State”
§ 12-36-60 “Tangible personal property”
§ 12-36-70 “Retailer” and “seller”
§ 12-36-71 “Marketplace facilitator”
§ 12-36-75 Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions
§ 12-36-80 “Retailer maintaining a place of business in this State”
§ 12-36-90 “Gross proceeds of sales”
§ 12-36-100 “Sale” and “purchase”
§ 12-36-110 Sale at retail; retail sale
§ 12-36-120 “Wholesale sale” and “sale at wholesale”
§ 12-36-130 “Sales price”
§ 12-36-140 “Storage” and “use”
§ 12-36-150 “Transient construction property”

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Terms Used In South Carolina Code > Title 12 > Chapter 36 > Article 1 - Citation and Definitions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Chambers: A judge's office.
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or the court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 15-1-60
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • individual: means a human being. See South Carolina Code 12-2-20
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probate: Proving a will
  • property: as used in this Title , includes both real and personal property. See South Carolina Code 15-1-50
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.