{"data":{"id":"us-sc/s.c.-code-ann.-12-21-620","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-620","heading":"Tax rates on products containing tobacco; \"cigarette\" defined.","body":"(A) There shall be levied, assessed, collected, and paid in respect to the articles containing tobacco enumerated in this section the following amounts:\n(1) upon all cigarettes made of tobacco or any substitute for tobacco, three and one-half mills on each cigarette;\n(2) upon all tobacco products, as defined in Section 12-21-800, five percent of the manufacturer's price.\nManufacturer's price as used in this section is the established price at which a manufacturer sells to a wholesaler.\n(B) As used in this section, \"cigarette\" means:\n(1) any roll for smoking containing tobacco or any substitute for tobacco wrapped in paper or in any substance other than a tobacco leaf; or\n(2) any roll for smoking containing tobacco or any substitute for tobacco, wrapped in any substance, weighing three pounds per thousand or less, however labeled or named, which because of its appearance, size, type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in item (1) of this subsection.","path":["Title 12 - TAXATION","CHAPTER 21 Stamp and Business License Tax","ARTICLE 5 Tobacco, Ammunition and Playing Cards"],"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":"5c83bdecfd8c22e4443bb3f6a2152d60d57c5b8cb3b545c285ce99ed0d74c459","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-610","next":"us-sc/s.c.-code-ann.-12-21-625"},"notice":"GroundRules: Original legal text. Not legal advice."}