{"data":{"id":"us-sc/s.c.-code-ann.-12-21-5090","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-5090","heading":"Tax imposed; rate.","body":"A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:\n(1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;\n(2) on each gram of controlled substance, or portion of a gram, two hundred dollars;\n(3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.","path":["Title 12 - TAXATION","CHAPTER 21 Stamp and Business License Tax","ARTICLE 25 The Marijuana and Controlled Substance Tax Act"],"source_url":"https://www.scstatehouse.gov/code/t12c021.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:39Z","sha256":"6b4e6c16fecc9dec98b6aedc54a3d54e093343692427f6d9c2f2d7dc82ef048f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-5080","next":"us-sc/s.c.-code-ann.-12-21-6000"},"notice":"GroundRules: Original legal text. Not legal advice."}