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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-170: "Retail or selling price" defined.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 1 General Provisions

Whenever the retail or selling price is referred to in this chapter as the basis for computing a tax, it is intended to mean the ordinary, customary or usual price paid by the consumer.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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