South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-21-170 — "Retail or selling price" defined

Whenever the retail or selling price is referred to in this chapter as the basis for computing a tax, it is intended to mean the ordinary, customary or usual price paid by the consumer.

Last amended: 1962 Code SECTION 65-667; 1952 Code SECTION 65-667; 1942 Code SECTION 2534; 1932 Code SECTION 2534; 1928 (35) 1089; 1930 (36) 1358.

Source: official text