{"data":{"id":"us-sc/s.c.-code-ann.-12-21-680","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-680","heading":"Reclassification as between wholesale and retail business.","body":"The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.","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":"3b068109e9ab487af56a95ddcc6d0845f7e1a2d6f0991dd5fdbaa95b3d8b4582","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-670","next":"us-sc/s.c.-code-ann.-12-21-690"},"notice":"GroundRules: Original legal text. Not legal advice."}