SC information letter #22-25
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South Carolina Department of Revenue
SubjectSales tax--Law and legislation--South Carolina; Tax exemption--Law and legislation--South Carolina; Use tax--Law and legislation--South Carolina
The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. The attached charts only address the general local sales and use taxes collected by the Department on behalf of the counties, municipalities, school districts, and the Catawba Indian tribal government.
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