South Carolina § 12-36-2680 - Exemption certificate; exempt sale.
Full text of South Carolina South Carolina Code of Laws § 12-36-2680 — Exemption certificate; exempt sale., with citation guidance and answers to common questions.
§ 12-36-2680. Exemption certificate; exempt sale.
The department shall prescribe an exemption certificate for use by persons purchasing items exempt pursuant to items (5), (6), (7), (16), (18), (32), and (44) of Section 12-36-2120. This exemption certificate may be presented upon each purchase by the holder, or the retailer may keep a copy of the certificate on file. When an exempt sale is made pursuant to a certificate on file, the purchaser must note on the purchase invoice the exempt items and state that the items are to be used for exempt purposes. When the purchase order meets the requirements of this section, the liability for any tax determined to be due is solely the purchaser's.
HISTORY: 1994 Act No. 497, Part II, SECTION 127A; 1995 Act No. 145, Part II, SECTION 107A; 2000 Act No. 399, SECTION 3(C)(2), eff August 17, 2000.
Editor's Note
2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows:
"This section takes effect upon approval by the Governor, or as otherwise stated, except that subsection C. applies to sales occurring after the date of approval by the Governor ...."
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-36-2680
What does South Carolina Code of Laws § 12-36-2680 cover?
Section 12-36-2680 ("Exemption certificate; exempt sale.") 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 § 12-36-2680?
A common citation format is "South Carolina Code of Laws § 12-36-2680" (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 § 12-36-2680 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.