§ 12-36-2510 Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption
§ 12-36-2520 Tax liability when property delivered out of state; violations
§ 12-36-2530 Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser
§ 12-36-2540 Duty to keep records and books
§ 12-36-2550 Use of overpayment of tax to offset underpayment or penalty
§ 12-36-2560 Payment of tax on sales made on installment basis
§ 12-36-2570 Time when tax payment due; monthly report
§ 12-36-2580 Special authorization to pay tax quarterly
§ 12-36-2590 Department authorized to require returns and payment for other than monthly periods
§ 12-36-2610 Discount for timely payment of tax
§ 12-36-2620 Sales and use taxes composed of two components
§ 12-36-2630 Seven percent sales tax on accommodations for transients composed of three components
§ 12-36-2640 Casual excise tax composed of two components
§ 12-36-2645 Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues
§ 12-36-2646 Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties
§ 12-36-2647 Repealed
§ 12-36-2650 Taxes in this chapter not to supersede any other taxes, licenses, or charges
§ 12-36-2660 Administration and enforcement of chapter
§ 12-36-2670 Persons permitted to administer oaths and take acknowledgments
§ 12-36-2680 Exemption certificate; exempt sale
§ 12-36-2690 Role of distribution facility in determining physical presence in state for sales and use tax purposes
§ 12-36-2691 Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment
§ 12-36-2692 Notification required
§ 12-36-2695 Sales taxes or admission taxes; boundary clarification

Terms Used In South Carolina Code > Title 12 > Chapter 36 > Article 25 - General Provisions

  • 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.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • individual: means a human being. See South Carolina Code 12-2-20
  • 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.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • 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
  • 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.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • 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.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Verdict: The decision of a petit jury or a judge.