S.C. Code Ann. § 12-36-910

Section 12-36-910(A) imposes a sales tax on all persons engaged in the business of selling tangible personal property at retail.

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

Looking to the plain and ordinary meaning of the language in section 12-36-910(A), we believe the statute imposes a tax on all persons engaged in the business of selling tangible personal property at retail.

Section 12-36-910(A) imposes a five-percent sales tax on the gross proceeds of every person engaged in selling tangible personal property at retail, including membership fees that directly result from those sales.

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

After reviewing the record, we find the decision of the ALC was supported by substantial evidence. 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.

Section 12-36-910(A) imposes sales tax on gross proceeds from retail sales of tangible personal property, including related membership fees whose value derives from taxable sales.

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

In South Carolina, individuals who are engaged in the sale of tangible personal property must pay five percent of the gross proceeds of their sales in taxes. S.C. Code Ann. § 12-36-910(A) (2014). ... 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.

Section 12-36-910(A) imposes sales tax on the gross proceeds of retail sales of tangible personal property by businesses selling such property in South Carolina.

Lowe's Home Centers, LLC v. SCDOR · filed 2024-06-12(A)

South Carolina imposes a sales tax on "the gross proceeds of sales" by those "engaged or continuing within this State in the business of selling tangible personal property[1] at retail." S.C. Code Ann. § 12-36-910(A) (2014). ... For an installation sales contract, a customer purchases the necessary materials—tangible personal property—from Lowe's as a separate item delineated in the contract; evidence supports the ALC's finding that such a purchase involves a retail sale. For this reason, and because the sale of materials to the contracting customer is the last sale in the chain of transactions, the ALC did not err in upholding SCDOR's determination that the sale of the materials to be installed is a retail sale transaction subject to South Carolina's sales tax.

Section 12-36-910(A) imposes a five-percent sales tax on gross proceeds from retail sales of tangible personal property, including property withdrawn from inventory when no separate charge is made.

Greystone Catering Company, Inc. v. South Carolina Department of Revenue & Taxation · filed 1997-04-21(A)

This section provides: (A) A sales tax, equal to five percent of the gross proceeds of sales, is imposed upon every person engaged or continuing within this State in the business of selling tangible personal property at retail. ... Here, Greystone does not bill separately for the food. Therefore, the last transaction occurred when the food and drink items were withdrawn from inventory. ... However, the statutes in this case clearly require a five per cent sales tax on all retail tangible personal property and a seven per cent accommodations tax on all room charges. Additional guest charges, including room service and amenities, are exempt from the accommodations tax, but not the sales tax. ... A finding that withdrawals from inventory are not taxable under these circumstances would be contrary to the legislature’s intent.

Section 12-36-910 makes sales tax depend on the sale of the item, not on whether the buyer later fulfills the installment contract.

South Carolina Department of Revenue v. Anonymous Co. A · filed 2009-06-01

We note that whether or not sales tax is owed depends on the sale of an item rather than the fulfillment of the installment contract. See S.C.Code Ann. § 12-36-910 (2008).