Proceeds from sale or exchange exempt from sales tax.

S.C. Code Ann. § 27-32-170
in effect
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The gross proceeds from the sale or resale of a vacation time sharing plan and the exchange of an interest in a vacation time sharing plan are exempt from sales tax imposed by Chapter 36 of Title 12 pursuant to the provisions of Section 12-36-2120.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t27c032.phpFetched: 10/17/2026

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