Whenever the retail or selling price is referred to in this chapter as the basis for computing a tax, it is intended to mean the ordinary, customary or usual price paid by the consumer.
S.C. Code Ann. § 12-21-170
"Retail or selling price" defined
1962 Code SECTION 65-667; 1952 Code SECTION 65-667; 1942 Code SECTION 2534; 1932 Code SECTION 2534; 1928 (35) 1089; 1930 (36) 1358.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.