South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-511
Disclosure of tobacco-related information in retail license applications
A retailer must submit whether it sells tobacco, tobacco products, including electronic smoking devices or e-liquid, as defined in Section 16-17-501(3) and (4), or any other product used for smoking with its retail application. A retailer not previously designated as a tobacco retail establishment, as defined in Section 16-17-501, shall notify the department in the manner prescribed by the department prior to selling tobacco products. For the purposes of this section, tobacco retailers and tobacco retail establishments that have a retail license must supplement their retail license application to notify the department that they sell or distribute tobacco or tobacco products. For the purposes of this section, a retailer that sells tobacco, tobacco products, or any other product used for smoking that does not disclose on their initial retail application or supplement their retail license application is subject to a fine of not more than two hundred dollars and must file within fifteen days of notification of a failure to file. A retailer that fails to file within fifteen days after the notification is subject to a fine of two thousand dollars.
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In this chapter (40 sections)
- 12-36-5 · Short title
- 12-36-10 · Effect of definitions
- 12-36-20 · "Business"
- 12-36-30 · "Person"
- 12-36-40 · "Taxpayer"
- 12-36-50 · "In this State" or "in the State"
- 12-36-60 · "Tangible personal property"
- 12-36-70 · "Retailer" and "seller"
- 12-36-71 · "Marketplace facilitator"
- 12-36-75 · Persons contracting with state commercial printer not…
- 12-36-80 · "Retailer maintaining a place of business in this State"
- 12-36-90 · "Gross proceeds of sales"
- 12-36-100 · "Sale" and "purchase"
- 12-36-110 · Sale at retail; retail sale
- 12-36-120 · "Wholesale sale" and "sale at wholesale"
- 12-36-130 · "Sales price"
- 12-36-140 · "Storage" and "use"
- 12-36-150 · "Transient construction property"
- 12-36-510 · Retail license requirements; license tax; "special events"
- 12-36-511 · Disclosure of tobacco-related information in retail license…
- 12-36-520 · Bond requirement for retailers without permanent sales…
- 12-36-540 · License application information; separate license required…
- 12-36-550 · Duration of license's validity; display of license; license…
- 12-36-560 · Operation of business without license or with license…
- 12-36-570 · Penalty for failure to pay license tax
- 12-36-910 · Five percent tax on tangible personal property; laundry…
- 12-36-920 · Tax on accommodations for transients; reporting
- 12-36-922 · Accommodations tax return information
- 12-36-930 · Sale of motor vehicle to resident of another state
- 12-36-940 · Amounts that may be added to sales price because of tax
- 12-36-950 · Presumption as to gross proceeds; burden of proof; resale…
- 12-36-1110 · Additional sales, use and casual excise tax imposed on…
- 12-36-1120 · Revenue of taxes credited to Homestead Exemption Fund
- 12-36-1130 · Prescribing amounts added to sales price to reflect…
- 12-36-1310 · Imposition of tax; rate; applicability; credit for tax…
- 12-36-1320 · Tax on transient construction property
- 12-36-1330 · Tax on storage, use, or consumption of tangible personal…
- 12-36-1340 · Collection of tax by retailer sellers
- 12-36-1350 · Time of collection of tax by retail seller; refunding or…
- 12-36-1360 · Filing use tax return; payment of tax directly to State