Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 4 - COUNTIESChapter 10 - LOCAL SALES AND USE TAX
Article 5 - PERSONAL PROPERTY TAX EXEMPTION SALES TAX ACT
Section 4-10-560 - Date of imposition

S.C. Code § 4-10-560

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Current through 2024 Act No. 225.
Section 4-10-560 - Date of imposition

If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.

S.C. Code § 4-10-560

2000 Act No. 387, Part II, Section 99A, eff 3/6/2001.