S.C. Code Regs. 117-1600.6 — Samples

Cigarettes shipped into South Carolina by manufacturers to representatives, who are licensed in
accordance with Code Section 12-21-660, for promotional use shall be accompanied by an invoice
stating the name of each brand, the number of packages of each brand, and the number of cigarettes
in each package for each brand included in the shipment. Each package of cigarettes shipped into
South Carolina for promotional use must bear either the cigarette tax stamp or the tax exempt stamp
required by Code Section 12-21-735, and each such package is subject to South Carolina state and
local use tax.