{"data":{"id":"us-sc/s.c.-code-ann.-12-21-770","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-21-770","heading":"Distributor's liability to pay tax.","body":"Every person, firm, corporation, club or association who sells, stores or receives for the purpose of distribution to any person, firm, corporation, club or association any shotgun or other shells, cartridges, manufactured tobacco products or playing cards otherwise taxable under the provisions of this chapter shall pay the tax at the rates provided in this article for the sale of such articles.","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":"948691470e083d87a09f1f31816eee22e46975f69fb6a69ac8abb7dd997bd3aa","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-21-760","next":"us-sc/s.c.-code-ann.-12-21-780"},"notice":"GroundRules: Original legal text. Not legal advice."}