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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-680: Reclassification as between wholesale and retail business.

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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 5 Tobacco, Ammunition and Playing Cards

The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.

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

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