applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues. (ii) Service in which all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in the jurisdiction in which the customer channel termination points are located. 283, Section 2(A eff August 1, 2000; 2001 Act. 77, Section 1, eff July 20, 2001; 2001 Act. The license provided for in this article: (1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. The two percent tax provided by this item may not be increased except upon approval of two-thirds of the membership of each House of the General Assembly. Offenses under this section are triable in magistrate's court. For purposes of this exemption, containers mean boxes, crates, bags, bagging, ties, barrels, and other containers; (8) newsprint paper, newspapers, and religious publications, including the Holy Bible and the South Carolina Department of Agriculture's The Market Bulletin; (9) coal, or coke or other fuel sold. However, a manufactured home is exempt from any tax in excess of three hundred dollars that may be due as a result of the calculation in item (4) if it meets these energy efficiency levels: storm or double pane glass windows, insulated or storm doors.
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On all sales of retailers liable for the tax imposed by Article 9 of this chapter (sales tax) made on an installment basis which conform to the provisions of the Uniform Commercial Code in which the retailer takes a security interest, the vendor may elect. 32, Sections.A.1,.A.2, eff September 1, 2011. However, only the net sejour europa park groupon amount reimbursed by Medicare and Medicaid is subject to the tax, if the vendor is prohibited by law from charging the purchaser the difference between the retail sale and the amount reimbursed; (k) sales of all local telecommunications services by local. Editor's Note 2006 Act. (iii) "Performance venue facility" means a facility for a live performance, nonlive performance, including any animatronics and computer-generated performance, and firework, laser, or other pyrotechnic show. Editor's Note 2002 Act 289, Part IB, Paragraph.82, provides as follows for fiscal year :.82.
"Tangible personal property" means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.