South Carolina § 4-10-25 - Construction contracts; application.
Full text of South Carolina South Carolina Code of Laws § 4-10-25 — Construction contracts; application., with citation guidance and answers to common questions.
§ 4-10-25. Construction contracts; application.
The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax levied under Section 4-10-20 in a county, either under the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the local sales and use tax provided in Section 4-10-20 if a verified copy of the contract is filed with the South Carolina Department of Revenue within six months after the imposition of the local sales and use tax.
HISTORY: 1990 Act No. 317, SECTION 1, eff February 2, 1990; 1993 Act No 181 SECTION 54, eff July 1, 1993.
Effect of Amendment
The 1993 amendment changed "Tax Commission" to "Department of Revenue."
Frequently Asked Questions About South Carolina § 4-10-25
What does South Carolina Code of Laws § 4-10-25 cover?
Section 4-10-25 ("Construction contracts; application.") 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 § 4-10-25?
A common citation format is "South Carolina Code of Laws § 4-10-25" (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 § 4-10-25 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.