South Carolina § 12-33-60 - Exemption from tax of certain property from outside continental limits of United States.
Full text of South Carolina South Carolina Code of Laws § 12-33-60 — Exemption from tax of certain property from outside continental limits of United States., with citation guidance and answers to common questions.
§ 12-33-60. Exemption from tax of certain property from outside continental limits of United States.
A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.
HISTORY: 1962 Code SECTION 65-1258; 1963 (53) 164.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-33-60
What does South Carolina Code of Laws § 12-33-60 cover?
Section 12-33-60 ("Exemption from tax of certain property from outside continental limits of United States.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-33-60?
A common citation format is "South Carolina Code of Laws § 12-33-60" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-33-60 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.