41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-69-10 Short title
0.1K chars
This chapter may be cited as the "Motorsports Entertainment Complex Investment Act".
S.C. Code Ann. § 12-69-20 Definitions
0.3K chars
For purposes of this chapter: (1) "Company" means any corporation, partnership, limited liability company, or other business entity. (2) "Department" means the Department of Revenue. (3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.
S.C. Code Ann. § 12-69-30 Exemption from state and local sales tax; qualified companies; exemption certificates; liability for sales and use taxes
2.3K chars
(A) A company, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department, as provided in subsection (B), is exempt from state and local sales tax on building materials, supplies, fixtures, and equipment f…