GroundRules
← Search the law
South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-3930: Conditions under which bingo not considered lottery.

Read at publisher ↗
Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 24 Bingo Tax Act

The game of bingo is not a lottery when:

(1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department;

(2) the promoter under contract with the nonprofit organization is licensed properly with the department;

(3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation;

(4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.

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

Browse this collection