0201. RETAILER LICENSE TAX:
Annual retail license tax imposed on every person engaged in any business as a retailer. Section 12-35-320, 1976 Code.

0202. SALES AND USE TAX:
General sales tax which is imposed on all transactions of retail sales, leases, and rentals of tangible personal property unless specifically exempted. Tax is levied for support of public schools in the State. Section 12-35-510 and 12-35-810, 1976 Code.

0203. HIGHWAY USE TAX:
A tax levied upon motor carriers using the streets and highways of the State calculated on amount of gasoline or motor fuel used within the State. Section 12-31-410 and 12-31-450, 1976 Code as amended.

0204. SALES TAX - EDUCATION IMPROVEMENT ACT:
Selective sales tax which is imposed on transactions of retail sales, leases, and rentals of tangible personal property unless specifically exempted. Persons 85 years of age or older are exempted from paying the tax. Revenue is restricted by the Education Improvement Act of 1984, and may be used only for elementary and secondary purposes as noted in the Act.

0207. SURCHARGE ON RENTAL CARS:
Rental companies engaged in the business of renting private passenger motor vehicles for periods of thirty-one days or less shall collect, at the time the vehicle is rented in South Carolina, a five percent surcharge in each rental contract. Section 56-31-50, 1976 code as amended.

0208. SPECIAL TRIBAL SALES TAX:
The sale on the reservation of items made on or off the reservation are exempt from state and local sales and use taxes but are subject to a special tribal sales tax levied by the tribe equal to the state and local sales tax that would be levied in the jurisdiction encompassing the reservation. Section 27-16-130, 1976 code as amended.