South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-21-680 — Reclassification as between wholesale and retail business

The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.

Last amended: 1962 Code SECTION 65-708; 1952 Code SECTION 65-708; 1942 Code SECTION 2527; 1932 Code SECTION 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925.

Source: official text