S.C. Code § 12-36-2646

Current through 2024 Act No. 209.
Section 12-36-2646 - Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties
(A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640.
(B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer's retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.

S.C. Code § 12-36-2646

2001 Act No. 89, Section 50(D), eff 8/15/2001.