Local media accompanied a customer in our store last week. The customer asked for his discount on his sales tax. SC Code – 12-36-2646 states that Individuals 85 years old and older get a 1 cent sales tax break on purchases. A newly hired Customer Service Representative was not aware of this policy, but another CSR was able to make the clarification. Also, there is a requirement that retailers post a notification of this tax break. We weren’t aware of the posting requirement, but its up now.
SECTION 12-36-2646. Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.
(A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640.
(B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer’s retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.
HISTORY: 2001 Act No. 89, Section 50(D), eff August 15, 2001.
This is a classic example of free market, free press, and free speech working together to enforce a statute, however, it took 12 years.
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