Statute Annotations › South Carolina › S.C. Code Ann. § 12-36-90

S.C. Code Ann. § 12-36-90

Gross proceeds of sales: the cases that interpreted this section

Jurisdiction
South Carolina
Case notes
3
Cited in passing
1
Citing cases indexed
4
Case dates
2019–2022
Screened through
2024-06-12
Courts' treatment: live
No reviewed case has held this section invalid, preempted, superseded or repealed.
This reflects what the reviewed cases said, not legislative action: a later amendment or repeal by the legislature would not appear here unless a reviewed case discussed it.

4 citing cases reviewed: 3 interpreted the section (annotated below), 1 cited it only in passing. Cases filed after 2024-06-12 may not have been reviewed yet.

Have a situation under S.C. Code Ann. § 12-36-90?

These notes show how courts have ruled. Ask about your specific facts and see which of these rulings apply, with citations you can check.

Gross proceeds of sales

Section 12-36-90 includes in taxable gross proceeds the value of membership fees that derives from discounts on taxable sales of tangible personal property.

Books-A-Million, Inc. v. South Carolina Department of Revenue · filed 2022-09-14

The ALC correctly applied section 12-36-90 to Books-A-Million's sale of Millionaire's Club memberships. ... The Millionaire's Club memberships possess value based solely on the discounts they afford on taxable sales. Therefore, Books-A-Million's sales of Millionaire's Club memberships are subject to sales tax in South Carolina.
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Section 12-36-90 includes in gross proceeds all value that comes from or directly results from the sale of tangible personal property, including related membership fees.

Books-A-Million v. SCDOR · filed 2020-04-01

South Carolina case law provides that gross proceeds of sales includes all value that comes from or is a direct result of the sale of tangible personal property. The Membership Fee is a direct result of the sale of tangible personal property because BAM would not be able to sell Club Memberships but for BAM's sale of tangible personal property. Thus, the ALC did not err in finding the amounts collected by BAM for Club Memberships are subject to sales tax.
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Section 12-36-90 includes fees for liability waivers in gross proceeds when the waivers are incidental to rentals of tangible personal property.

Rent-A-Center E., Inc. v. S.C. Dep't of Revenue · filed 2019-01-16

In our view, because substantial evidence supports the ALC's finding that the Waivers were merely incidental to the Rental Agreements, the Waivers must also be subject to the sales tax as gross proceeds of the Rental Agreements.
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1 more case cited this section only in passing

These cases mention the section without interpreting it (a string cite, a footnote, background). Listed so you can see the full citation record, not just the annotated rulings.

Lowe's Home Centers, LLC v. SCDOR, the court quoted § 12-36-90 in its statutory background, but it decided the case under the provisions defining sales and retail sales and expressly declined to address the fair-market-value calculation for a withdrawal from inventory. Thus, it did not construe or apply § 12-36-90 itself. opinion →

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