Article

Tobacco, Ammunition and Playing Cards

S.C. Code Ann. § 12-21-610— Imposition of tax
S.C. Code Ann. § 12-21-620— Tax rates on products containing tobacco; "cigarette" defined
S.C. Code Ann. § 12-21-625— Cigarette surtax; imposition; crediting of revenues; definition of "cigarette"
S.C. Code Ann. § 12-21-650— What is deemed sale or retail "price"; articles given as prizes
S.C. Code Ann. § 12-21-660— Licenses required for engaging in tobacco business
S.C. Code Ann. § 12-21-670— Application for license; issuance of permanent license; display of license
S.C. Code Ann. § 12-21-680— Reclassification as between wholesale and retail business
S.C. Code Ann. § 12-21-690— Licenses shall not be transferable; operation of business pending granting of license
S.C. Code Ann. § 12-21-735— Stamp tax on cigarettes
S.C. Code Ann. § 12-21-750— Certain retail dealers shall furnish duplicate invoices; violations
S.C. Code Ann. § 12-21-760— Intent of article: stamps shall not be required on resale
S.C. Code Ann. § 12-21-770— Distributor's liability to pay tax
S.C. Code Ann. § 12-21-780— Returns shall be filed by distributors; payment of tax on tobacco products; discount
S.C. Code Ann. § 12-21-785— Returns
S.C. Code Ann. § 12-21-800— "Tobacco products" defined
S.C. Code Ann. § 12-21-810— "Distributor" defined
S.C. Code Ann. § 12-21-820— Tax on cigarettes and tobacco products; boundary clarification