South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-170
"Retail or selling price" defined
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (40 sections)
- 12-21-10 · Administration of chapter; rules and regulations; county…
- 12-21-20 · Preparation and distribution of stamps
- 12-21-30 · Sale of stamps
- 12-21-40 · Affixing of stamps
- 12-21-50 · Use of business license meter impressions
- 12-21-60 · Cancellation of stamps
- 12-21-70 · Fee for issuing duplicate license
- 12-21-80 · Payment of tax by temporary, transient or itinerant…
- 12-21-90 · Refunds when goods have been shipped out of State; affidavit…
- 12-21-100 · Exemption of certain articles sold to United States for…
- 12-21-110 · Refunds when goods have been damaged
- 12-21-120 · Rules and regulations as to refunds
- 12-21-130 · Revolving fund; use for purchase of crowns and admission…
- 12-21-140 · Payment of taxes; disposition of taxes collected;…
- 12-21-150 · Taxes imposed by chapter shall be in addition to other taxes
- 12-21-170 · "Retail or selling price" defined
- 12-21-180 · Revival of former law
- 12-21-610 · Imposition of tax
- 12-21-620 · Tax rates on products containing tobacco; "cigarette"…
- 12-21-625 · Cigarette surtax; imposition; crediting of revenues;…
- 12-21-650 · What is deemed sale or retail "price"; articles given as…
- 12-21-660 · Licenses required for engaging in tobacco business
- 12-21-670 · Application for license; issuance of permanent license;…
- 12-21-680 · Reclassification as between wholesale and retail business
- 12-21-690 · Licenses shall not be transferable; operation of business…
- 12-21-735 · Stamp tax on cigarettes
- 12-21-750 · Certain retail dealers shall furnish duplicate invoices;…
- 12-21-760 · Intent of article: stamps shall not be required on resale
- 12-21-770 · Distributor's liability to pay tax
- 12-21-780 · Returns shall be filed by distributors; payment of tax on…
- 12-21-785 · Returns
- 12-21-800 · "Tobacco products" defined
- 12-21-810 · "Distributor" defined
- 12-21-820 · Tax on cigarettes and tobacco products; boundary…
- 12-21-1010 · Definitions
- 12-21-1020 · Tax on beer and wine in containers of one gallon or more
- 12-21-1030 · Tax on sales of less than one gallon and in metric size…
- 12-21-1035 · Tax on beer brewed at a brewpub
- 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time
- 12-21-1060 · Discount on tax paid when due