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(b) The total amount charged for a service taxable under this chapter is subject to feel unique discount code may 2018 tax, including charges for labor, materials, overhead, and profit, regardless of whether such charges are separately unicorn promo code identified to the purchaser of the service.
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(a) Except as provided in Subsection (b "insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance claims adjustment or claims processing, or insurance loss prevention service.26; Acts 1989, 71st Leg.,.(b) In this section: (1) "Returnable container" means a container of a kind customarily returned for reuse by the buyer of the contents.(D) A prorated amount of the sales and use tax legally due and paid to another state on transient construction property is allowed as a credit, but only if the other state grants substantially similar tax credits on the property purchased in South Carolina.(d) A seller is entitled to credit for the amount of taxes paid on the amount of a refund or credit made to a purchaser under a bona fide agreement in which the sales price of a taxable item is renegotiated.Also, the five-year period begins upon notification.(a) A qualified business operating in the jurisdiction of the nominating governmental entity for at least three consecutive years may apply for and be granted a onetime refund of sales and use tax paid by the qualified business after certification of the qualified business.(46) War memorials or monuments honoring units or contingents of the Armed Forces of the United States or of the National Guard, including United States military vessels, which memorials or monuments are affixed to public property; (47) tangible personal property sold to charitable hospitals predominantly.Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the United States does not become subject to the taxes imposed by this chapter solely because the equipment is installed.A person making sales into this State who cannot be required to register for sales and use tax under applicable law but who nevertheless voluntarily registers to collect and remit use tax on items of tangible personal property sold to customers in this State.(4 in the case of tangible personal property held in this state as inventory for sale or lease, and that is temporarily stored, used, or otherwise consumed in a taxable manner, the price is the value of the temporary use.270 (S.667 Section 11, eff January 1, 2017).Amended by Acts 1991, 72nd Leg.,.(t) In addition to the other items exempted under this section, pre-press machinery, equipment, and supplies, including computers, cameras, photographic props, film, film developing chemicals, veloxes, plate-making machinery, plate metal, litho negatives, color separation negatives, proofs of color negatives, production art work, and typesetting.Section.624(b) applies is exempt from the taxes imposed by this chapter if the property is necessary for the entity to comply with.F.R.149, Section 9B; 1997 Act.Special USE TAX reports.This license may be used only for one location at a time.(f) Subsection (b 1) of this section does not apply to a sale made by a person who holds a permit issued pursuant to the provisions of this chapter.If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded.
40 (H.3516 Section.C, eff July 1, 2017.
89, Section 63, eff July 20, 2001, applicable with respect to retail sales occurring on or after that date; 2004 Act.
May 24, 1983; Acts 1983, 68th Leg.
(d) At any time, the person making the divergent use may cease paying tax on the fair market rental value or fair market value and may pay sales tax on the original purchase price without credit for taxes previously paid.
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