South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-320 - Use Tax
Universal Citation: SC Code Regs 117-320
Current through Register Vol. 48, No. 3, March 22, 2024
The use tax is imposed on the storage, use, or other consumption in this State of tangible personal property purchased at retail for storage, use, or other consumption in South Carolina.
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