South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-610
Imposition of tax
Official textscstatehouse.gov
Every person doing business within the State and engaging in the business of selling such articles or commodities as are named in this article shall, for the privilege of carrying on such business, and every person, firm, corporation, club or association within the State importing, receiving or acquiring from without the State or from any other source any such articles for use or consumption within the State shall for the privilege of so doing be subject to the payment of a license tax which shall be measured by and graduated in accordance with the volume of sales or acquisitions of such person within the State.
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