South Carolina § 4-37-40 - Limitation on sales tax rate.
Full text of South Carolina South Carolina Code of Laws § 4-37-40 — Limitation on sales tax rate., with citation guidance and answers to common questions.
§ 4-37-40. Limitation on sales tax rate.
At no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this chapter or pursuant to any local legislation enacted by the General Assembly.
HISTORY: 1995 Act No. 52, SECTION 2, eff upon approval (became law without the Governor's signature May 18, 1995); 2000 Act No. 368, SECTION 2, eff June 14, 2000; 2022 Act No. 189 (H.3948), SECTION 2, eff May 16, 2022.
Effect of Amendment
The 2000 amendment rewrote this section.
2022 Act No. 189, SECTION 2, deleted ", Article 3, Chapter 10 of this title," following "pursuant to this chapter".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 4-37-40
What does South Carolina Code of Laws § 4-37-40 cover?
Section 4-37-40 ("Limitation on sales tax rate.") 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 § 4-37-40?
A common citation format is "South Carolina Code of Laws § 4-37-40" (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 § 4-37-40 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.