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SC Code § 11-35-3220(5) requires the agency Selection Committee to evaluate each of the persons or firms interviewed in view of their (1) past performance; (2) the ability of professional personnel; (3) demonstrated ability to meet time and budget requirements; (4) location and knowledge of the locality of the project; ...
Special taxes and fees include franchise fees, front foot sewer assessments, impact fees, negotiated development exactions, tax increment financing, tourism, infrastructure admissions tax, special tax districts and community recreation special tax districts.
Some customers are exempt from paying sales tax under South Carolina law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
South Carolina Code §12-36-2120(75) specifically states that the exemption for unprepared food only applies to the state sales and use tax. Therefore, such sales are subject to local sales and use taxes unless the local sales and use tax specifically exempts sales of unprepared food.
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT. SECTION 12-36-2110. Maximum tax on sale or lease of certain items; calculation of tax on manufactured homes; maximum tax on purchase of certain property by religious organizations; maximum tax on sale or use of machinery for research and development.
South Carolina Code §12-36-2120(19) exempts from sales and use tax the sale of electricity used by manufacturers, processors, miners, quarriers, or cotton gins to manufacture, mine, or quarry tangible personal property for sale.
12-36-120(2) Sales of property to a manufacturer or compounder as an ingredient or component part of the tangible personal property or product manufactured or compounded for sale.
SECTION 11-35-710. Exemptions. (A) The board, upon the recommendation of the chief procurement officer, may exempt governmental bodies from purchasing certain items through the respective chief procurement officer's area of responsibility.