§ 12-36-1310 Imposition of tax; rate; applicability; credit for tax paid in another state
§ 12-36-1320 Tax on transient construction property
§ 12-36-1330 Tax on storage, use, or consumption of tangible personal property
§ 12-36-1340 Collection of tax by retailer sellers
§ 12-36-1350 Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state
§ 12-36-1360 Filing use tax return; payment of tax directly to State
§ 12-36-1370 Presumption of applicability of tax
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In South Carolina Code > Title 12 > Chapter 36 > Article 13 - Use Tax

  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • Probate: Proving a will
  • real estate: as used in this Title are coextensive with lands, tenements and hereditaments. See South Carolina Code 15-1-30
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.