Digital assets

S.C. Code Ann. § 34-47-30, under Title 34, Chapter 47.

S.C. Code Ann. § 34-47-30

(A) An individual or business shall not be prohibited, restricted, or otherwise prevented from: (1) accepting digital assets to purchase legal goods or services; or (2) using a self-hosted wallet or hardware wallet, to maintain self-custody of digital assets. (B) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment. (C) This section shall not be construed to prohibit the state or a local government from imposing or collecting a tax, withholding, assessment, or charge that would otherwise be imposed or collected if the transaction had taken place with United States legal tender.