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- S.C. Code Ann. § 12-20-160 · Corporate license fee deemed to be tax.
- S.C. Code Ann. § 12-20-170 · Amounts collected under chapter to be deposited to credit of State Treasurer.
- S.C. Code Ann. § 12-20-175 · Reduction of license fees due to tax credits.
- S.C. Code Ann. § 12-21-10 · Administration of chapter; rules and regulations; county officers shall assist.
- S.C. Code Ann. § 12-21-20 · Preparation and distribution of stamps.
- S.C. Code Ann. § 12-21-30 · Sale of stamps.
- S.C. Code Ann. § 12-21-40 · Affixing of stamps.
- S.C. Code Ann. § 12-21-50 · Use of business license meter impressions.
- S.C. Code Ann. § 12-21-60 · Cancellation of stamps.
- S.C. Code Ann. § 12-21-70 · Fee for issuing duplicate license.
- S.C. Code Ann. § 12-21-80 · Payment of tax by temporary, transient or itinerant businesses; penalties.
- S.C. Code Ann. § 12-21-90 · Refunds when goods have been shipped out of State; affidavit and acknowledgment.
- S.C. Code Ann. § 12-21-100 · Exemption of certain articles sold to United States for military use or resale to military personnel; sale to ships engaged in foreign or coastwise shipping.
- S.C. Code Ann. § 12-21-110 · Refunds when goods have been damaged.
- S.C. Code Ann. § 12-21-120 · Rules and regulations as to refunds.
- S.C. Code Ann. § 12-21-130 · Revolving fund; use for purchase of crowns and admission tickets.
- S.C. Code Ann. § 12-21-140 · Payment of taxes; disposition of taxes collected; remittance sheets.
- S.C. Code Ann. § 12-21-150 · Taxes imposed by chapter shall be in addition to other taxes.
- S.C. Code Ann. § 12-21-170 · "Retail or selling price" defined.
- S.C. Code Ann. § 12-21-180 · Revival of former law.
- S.C. Code Ann. § 12-21-610 · Imposition of tax.
- S.C. Code Ann. § 12-21-620 · Tax rates on products containing tobacco; "cigarette" defined.
- S.C. Code Ann. § 12-21-625 · Cigarette surtax; imposition; crediting of revenues; definition of "cigarette".
- S.C. Code Ann. § 12-21-650 · What is deemed sale or retail "price"; articles given as prizes.
- S.C. Code Ann. § 12-21-660 · Licenses required for engaging in tobacco business.
- S.C. Code Ann. § 12-21-670 · Application for license; issuance of permanent license; display of license.
- S.C. Code Ann. § 12-21-680 · Reclassification as between wholesale and retail business.
- S.C. Code Ann. § 12-21-690 · Licenses shall not be transferable; operation of business pending granting of license.
- S.C. Code Ann. § 12-21-735 · Stamp tax on cigarettes.
- S.C. Code Ann. § 12-21-750 · Certain retail dealers shall furnish duplicate invoices; violations.
- S.C. Code Ann. § 12-21-760 · Intent of article: stamps shall not be required on resale.
- S.C. Code Ann. § 12-21-770 · Distributor's liability to pay tax.
- S.C. Code Ann. § 12-21-780 · Returns shall be filed by distributors; payment of tax on tobacco products; discount.
- S.C. Code Ann. § 12-21-785 · Returns.
- S.C. Code Ann. § 12-21-800 · "Tobacco products" defined.
- S.C. Code Ann. § 12-21-810 · "Distributor" defined.
- S.C. Code Ann. § 12-21-820 · Tax on cigarettes and tobacco products; boundary clarification.
- S.C. Code Ann. § 12-21-1010 · Definitions.
- S.C. Code Ann. § 12-21-1020 · Tax on beer and wine in containers of one gallon or more.
- S.C. Code Ann. § 12-21-1030 · Tax on sales of less than one gallon and in metric size containers.
- S.C. Code Ann. § 12-21-1035 · Tax on beer brewed at a brewpub.
- S.C. Code Ann. § 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time.
- S.C. Code Ann. § 12-21-1060 · Discount on tax paid when due.
- S.C. Code Ann. § 12-21-1070 · Tax on persons importing or receiving beer or wine on which tax has not been paid.
- S.C. Code Ann. § 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.
- S.C. Code Ann. § 12-21-1090 · Rules and regulations; confiscation and sale.
- S.C. Code Ann. § 12-21-1100 · Authority to conduct examinations and inspections.
- S.C. Code Ann. § 12-21-1110 · Payment of expenses.
- S.C. Code Ann. § 12-21-1120 · Disposition of taxes and license fees.
- S.C. Code Ann. § 12-21-1130 · Disposition of State's portion of tax.
- S.C. Code Ann. § 12-21-1310 · Additional tax levied; rate.
- S.C. Code Ann. § 12-21-1320 · Persons against whom tax shall be levied; reports; payment; penalties.
- S.C. Code Ann. § 12-21-1330 · Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations.
- S.C. Code Ann. § 12-21-1340 · Collection and enforcement.
- S.C. Code Ann. § 12-21-1350 · Additional taxes and penalties shall not be shared with counties and municipalities.
- S.C. Code Ann. § 12-21-1540 · Applicant for certificate of registration shall authorize audit and examination of books and records.
- S.C. Code Ann. § 12-21-1550 · Invoices and bills of lading shall be furnished to Department of Revenue.
- S.C. Code Ann. § 12-21-1560 · Beer or wine shipped in violation of chapter declared contraband.
- S.C. Code Ann. § 12-21-1570 · Administration and enforcement.
- S.C. Code Ann. § 12-21-1580 · Rules and regulations.
- S.C. Code Ann. § 12-21-1590 · Disposition of moneys received by Department of Revenue.
- S.C. Code Ann. § 12-21-1610 · Restrictions on importation of beer or wine for sale; penalty.
- S.C. Code Ann. § 12-21-2410 · Definitions.
- S.C. Code Ann. § 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues.
- S.C. Code Ann. § 12-21-2425 · Motorsports entertainment complex admissions license tax exemption.
- S.C. Code Ann. § 12-21-2430 · Certain ponds are not amusements.
- S.C. Code Ann. § 12-21-2440 · Application for license for place of amusement.
- S.C. Code Ann. § 12-21-2450 · Issuance and display of license.
- S.C. Code Ann. § 12-21-2460 · Licenses shall not be transferable; separate licenses for each place.
- S.C. Code Ann. § 12-21-2470 · Penalties for operation without license.
- S.C. Code Ann. § 12-21-2490 · Notice of license revocation and appeal process.
- S.C. Code Ann. § 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements.
- S.C. Code Ann. § 12-21-2520 · Price of admission shall be printed on ticket.
- S.C. Code Ann. § 12-21-2530 · Method of collecting tickets; exception for season or subscription tickets.
- S.C. Code Ann. § 12-21-2540 · Penalties for use of altered or counterfeit tickets or reuse of tickets.
- S.C. Code Ann. § 12-21-2550 · Tax payable monthly; failure to make correct return or failure to file.
- S.C. Code Ann. § 12-21-2575 · Methods of accounting for admissions other than tickets.
- S.C. Code Ann. § 12-21-2703 · Repealed by 1999 Act No. 125, SECTION 8, eff July 1, 2000.
- S.C. Code Ann. § 12-21-2710 · Types of machines and devices prohibited by law; penalties.
- S.C. Code Ann. § 12-21-2712 · Seizure and destruction of unlawful machines, devices, etc.
- S.C. Code Ann. § 12-21-2714 · Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation.
- S.C. Code Ann. § 12-21-2716 · Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties.
- S.C. Code Ann. § 12-21-2718 · Records.
- S.C. Code Ann. § 12-21-2720 · License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees.
- S.C. Code Ann. § 12-21-2721 · Confiscation of coin-operated machines.
- S.C. Code Ann. § 12-21-2722 · Temporary licenses; county or state fair; fees; duration.
- S.C. Code Ann. § 12-21-2724 · Operation may be presumed lawful by department.
- S.C. Code Ann. § 12-21-2726 · Display of license.
- S.C. Code Ann. § 12-21-2728 · Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.
- S.C. Code Ann. § 12-21-2730 · License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table.
- S.C. Code Ann. § 12-21-2732 · Attachment of license to a permanent, nontransferable part of machine.
- S.C. Code Ann. § 12-21-2734 · Annual licenses required; expiration; prorating fee; liability for penalties.
- S.C. Code Ann. § 12-21-2736 · Unlawful operation of gambling machine or device not made lawful by issuance of license.
- S.C. Code Ann. § 12-21-2738 · Penalties for failure to comply.
- S.C. Code Ann. § 12-21-2740 · License tax or penalties as constituting lien.
- S.C. Code Ann. § 12-21-2742 · Confiscation of unlicensed machine, device, etc.
- S.C. Code Ann. § 12-21-2744 · Repossession of seized property; bond; court action to set aside seizure.
- S.C. Code Ann. § 12-21-2746 · Levy of additional local license tax.
- S.C. Code Ann. § 12-21-2748 · Attachment of information identifying owner or operator of machine.
- S.C. Code Ann. § 12-21-2750 · Records relating to machines.