South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-1600
Cigarette Taxes
Official textscstatehouse.gov
Chapter 21 of Title 12 imposes an excise tax on cigarettes. Chapters 47 and 48 of Title 11 impose certain reporting requirements on cigarette distributors. The following subsections address various aspects of the taxes imposed on cigarettes as well as reporting requirements imposed on distributors under Chapters 47 and 48 of Title 11.
Source: official source document (full Chapter 117 PDF)
In this article (29 sections)
- 117-1200 · Alcoholic Liquor Taxes
- 117-1200.1 · Sales to Governmental Reservations
- 117-1200.2 · Purchases by Retail Liquor Dealers
- 117-1200.3 · Collection and Payment of Tax and the Maintaining of…
- 117-1250 · Beer and Wine Taxes
- 117-1250.1 · Sales or Exchanges with Other Wholesalers
- 117-1250.2 · Change in Distributors
- 117-1300 · Coin-operated Devices
- 117-1300.1 · Application for License
- 117-1300.2 · Free Play Feature
- 117-1350 · Deed Fee-Assumption of a Mortgage in the Conveyance of Real…
- 117-1400 · Electric Power Tax - Classification of Industrial Customers
- 117-1450 · Motor Fuel Tax-LP Gas
- 117-1500 · Bank Tax
- 117-1500.1 · Entire Net Income
- 117-1500.2 · Method of Reporting
- 117-1500.3 · Federal Income Tax Deduction
- 117-1500.5 · Mergers
- 117-1550 · Income Tax on Building and Loan Associations
- 117-1550.1 · Determining Net Income of Building and Loan Associations
- 117-1550.2 · Earnings Paid to Shareholders
- 117-1550.3 · Measure of Tax
- 117-1600 · Cigarette Taxes
- 117-1600.1 · Reporting Requirements
- 117-1600.2 · Stamps Required on Cigarettes
- 117-1600.3 · Exemptions and Refunds
- 117-1600.4 · Cigarettes Displayed in Vending Machines
- 117-1600.5 · Stamping and Storage of Cigarettes in South Carolina by a…
- 117-1600.6 · Samples