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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-760: Intent of article: stamps shall not be required on resale.

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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

It is the intent of this article to require all manufacturers within this State, wholesale dealers, jobbers, distributors and retail dealers to affix the stamps provided for in this article to taxable commodities, but when the stamps have been affixed as required in this article no further or other stamp shall be required under the provisions of this chapter regardless of how often such articles may be sold or resold within this State.

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

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