Application of article.

S.C. Code Ann. § 12-36-1930
in effect
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Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c036.phpFetched: 10/17/2026

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