South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-810
"Distributor" defined
Official textscstatehouse.gov
As used in Section 12-21-780, "distributor" means:
# (A)
Any person engaged in the business of selling tobacco products in this State who brings or causes to be brought into this State from without the State any tobacco products for sale;
# (B)
Any person who makes, manufacturers, or fabricates tobacco products in this State for sale in this State;
# (C)
Any person engaged in the business of selling tobacco products without this State who ships or transports tobacco products to retailers in this State to be sold by those retailers.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-21-1350 · Additional taxes and penalties shall not be shared with…