S.C. Code Ann. § 12-21-680: Reclassification as between wholesale and retail business.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- 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