South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-800
"Tobacco products" defined
Official textscstatehouse.gov
As used in Sections 12-21-620 and 12-21-780, "tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in a manner to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing or smoking, but does not include cigarettes.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-21-1070 · Tax on persons importing or receiving beer or wine on…
- 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes…
- 12-21-1090 · Rules and regulations; confiscation and sale
- 12-21-1100 · Authority to conduct examinations and inspections
- 12-21-1110 · Payment of expenses
- 12-21-1120 · Disposition of taxes and license fees
- 12-21-1130 · Disposition of State's portion of tax
- 12-21-1310 · Additional tax levied; rate
- 12-21-1320 · Persons against whom tax shall be levied; reports;…
- 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
- 12-21-1340 · Collection and enforcement