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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-2410: Definitions.

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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 17 Admissions Tax

For the purpose of this article and unless otherwise required by the context:

(1) The word "admission" means the right or privilege to enter into or use a place or location;

(2) The word "place" means any definite enclosure or location; and

(3) The word "person" means individual, partnership, corporation, association, or organization of any kind whatsoever.

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

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