South Carolina § 12-36-2640 - Casual excise tax composed of two components.
Full text of South Carolina South Carolina Code of Laws § 12-36-2640 — Casual excise tax composed of two components., with citation guidance and answers to common questions.
§ 12-36-2640. Casual excise tax composed of two components.
The tax imposed by Section 12-36-1710 is composed of two taxes as follows:
(1) a four percent tax which must be credited to the general fund of the State; and
(2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age.
HISTORY: 1990 Act No. 612, Part II, SECTION 74A; 2001 Act No. 89, SECTION 50C, eff July 1, 2001.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-36-2640
What does South Carolina Code of Laws § 12-36-2640 cover?
Section 12-36-2640 ("Casual excise tax composed of two components.") 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 § 12-36-2640?
A common citation format is "South Carolina Code of Laws § 12-36-2640" (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 § 12-36-2640 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.