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PROOF OF DELIVERY OUTSIDE SOUTH CAROLINA
Place of Delivery
(Street) (City) (State) (Zip)
Date of Delivery Time of Delivery
Means of Delivery ( ) U. S. Mail
( ) Common Carrier (Name of Carrier)
Bill of Lading #
( ) Seller or Agent of Seller (Affidavit below must be completed)
AFFIDAVIT
STATE OF
COUNTY OF
Personally appeared before me
Name of Seller/Agent of Seller
who being duly sworn deposes and says that the tangible personal property described on the reverse side was delivered
by him to
(Name of Purchaser)
at on
.(Address) (City) (State) (Zip) (Date)
Further depondent sayeth not.
Signature of Person Making Delivery
Sworn to and subscribed before me
this day of , year of .
Notary Public for State of
(Section 12-36-2520.) If the seller delivers tangible personal property to the purchaser in a state other than South
Carolina and receives from the purchaser a statement, given under oath, that the property was purchased for storage,
use, or consumption outside of South Carolina and that the property will not be returned for storage, use or consumption
in South Carolina, the sales or use tax due on the transactions will be transferred to the purchaser if the statement
contains a description of the property, the date of sale, the amount of the purchase price, and the city and state of
delivery. The statement must be retained by the seller and upon request forwarded to the department. The department
may forward a copy of the statement to the taxing authority of the state of delivery. If the property is subsequently stored,
used, or consumed in this State, the purchaser, in addition to the sales or use tax, shall pay a penalty in an amount equal
to fifty percent of the tax.
50392018
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