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Title 12 - Taxation. Chapter 36 - THE SOUTH CAROLINA SALES AND USE TAX ACT. Section 12-36-1710 - Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration.
Code Section 12-36-1710(A) imposes the casual excise tax on the fair market value of the motor vehicle, motorcycle, boat, motor, or airplane.
Code Section 12-36-920(A) imposes "a sales tax equal to seven percent on the gross proceeds derived from rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which ...
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 §12-6-2252 (i.e., the single sales factor apportionment method) provides that a taxpayer whose principal business in South Carolina is manufacturing or any form of collecting, buying, assembling, or processing goods and materials in this state or whose principal business in South Carolina is selling ...
(A) A sales tax, equal to five percent of the gross proceeds of sales, is imposed upon every person engaged or continuing within this State in the business of selling tangible personal property at retail.
Cruelty to animals is defined as ?Maliciously and intentionally mains, mutilates, tortures, or wounds a living animal, or maliciously and intentionally kills an animal; or overdrives, overloads, drives when overloaded, overworks, tortures, torments, deprives of necessary sustenance, drink, or shelter, cruelly beats, ...
(A) It is unlawful for a person to wilfully and maliciously cut, mutilate, deface, or otherwise injure a tree, house, outside fence, or fixture of another or commit any other trespass upon real property of another.