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Section 12-36-1370. Presumption of applicability of tax.

SC Code § 12-36-1370 (2019) (N/A)
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(A) It is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use, or other consumption in this State, unless the seller takes from the purchaser a certificate, signed by and bearing the name and address of the purchaser, to the effect that the purchase was for resale.

(B) It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State.

HISTORY: 1990 Act No. 612, Part II, Section 74A; 1993 Act No. 181, Section 196.

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Section 12-36-1360. Filing use tax return; payment of tax directly to State.
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