S.C. Code § 27-32-170

Current through 2024 Act No. 209.

Section 27-32-170 - Proceeds from sale or exchange exempt from sales tax

The gross proceeds from the sale or resale of a vacation time sharing plan and the exchange of an interest in a vacation time sharing plan are exempt from sales tax imposed by Chapter 36 of Title 12 pursuant to the provisions of Section 12-36-2120.

S.C. Code § 27-32-170

2003 Act No. 84, Section 1; 1998 Act No. 419, Part II, Section 61B; 1998 Act No. 340, Section 2; 1979 Act No. 179, Section 1.