South Carolina § 12-36-75 - Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
Full text of South Carolina South Carolina Code of Laws § 12-36-75 — Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions., with citation guidance and answers to common questions.
§ 12-36-75. Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
(A) Notwithstanding any other provision of this chapter, tangible or intangible property that is:
(1) owned or leased by a person that has contracted with a commercial printer for printing and used in connection with a printing contract; and
(2) located at the premises of the commercial printer;
shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing by reason of any printing contract which may include storing and shipping the items printed shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.
(B) Notwithstanding any other provision of this chapter, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retailer or to collect or remit the sales or use tax imposed by this chapter:
(1) the ownership or leasing by that person of tangible or intangible property located at the South Carolina premises of the commercial printer and used in connection with printing contracts;
(2) the sale by that person of property printed or imprinted at and shipped or distributed from the South Carolina premises of the commercial printer by the commercial printer;
(3) the activities performed pursuant or incident to a printing contract by or on behalf of that person at the South Carolina premises of the commercial printer by the commercial printer; or
(4) the activities performed pursuant or incident to a printing contract by the commercial printer in South Carolina for or on behalf of that person.
HISTORY: 1997 Act No. 155, Part II, SECTION 68B.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-36-75
What does South Carolina Code of Laws § 12-36-75 cover?
Section 12-36-75 ("Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.") 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 § 12-36-75?
A common citation format is "South Carolina Code of Laws § 12-36-75" (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 § 12-36-75 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.