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What are the local option counties? When did the county begin imposing the local option tax? When can the county eliminate the local option tax?

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What are the local option counties? When did the county begin imposing the local option tax? When can the county eliminate the local option tax?

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Certain counties have imposed an additional 1% local option tax. Please refer to Sales and Use Tax Rates of SC (ST-427) to obtain which counties have local option tax and the date of impositions. The local option tax may only be eliminated by referendum at least two years after imposition in each county.

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