Code of Laws - Title 12 - Chapter 36 - South Carolina Sales And Use Tax Act
SECTION 12-36-1110. Additional sales, use and casual excise tax imposed on certain items; exceptions. Beginning June 1, 2007, an additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter, except that this additional one percent tax does not apply to amounts taxed pursuant to Section 12-36-920(A), the tax on accommodations for ...
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