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Stamp And Business License Tax
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South Carolina Code of Laws
Taxation
Stamp And Business License Tax
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Section
12-21-10
Administration of chapter; rules and regulations; county officers shall assist.
Section
12-21-20
Preparation and distribution of stamps.
Section
12-21-30
Sale of stamps.
Section
12-21-40
Affixing of stamps.
Section
12-21-50
Use of business license meter impressions.
Section
12-21-60
Cancellation of stamps.
Section
12-21-70
Fee for issuing duplicate license.
Section
12-21-80
Payment of tax by temporary, transient or itinerant businesses; penalties.
Section
12-21-90
Refunds when goods have been shipped out of State; affidavit and acknowledgment.
Section
12-21-100
Exemption of certain articles sold to United States for military use or resale to military personnel; sale to ships engaged in foreign or coastwise shipping.
Section
12-21-110
Refunds when goods have been damaged.
Section
12-21-120
Rules and regulations as to refunds.
Section
12-21-130
Revolving fund; use for purchase of crowns and admission tickets.
Section
12-21-140
Payment of taxes; disposition of taxes collected; remittance sheets.
Section
12-21-150
Taxes imposed by chapter shall be in addition to other taxes.
Section
12-21-170
"Retail or selling price" defined.
Section
12-21-180
Revival of former law.
Section
12-21-610
Imposition of tax.
Section
12-21-620
Tax rates on products containing tobacco; "cigarette" defined.
Section
12-21-625
Cigarette surtax; imposition; crediting of revenues; definition of "cigarette".
Section
12-21-650
What is deemed sale or retail "price"; articles given as prizes.
Section
12-21-660
Licenses required for engaging in tobacco business.
Section
12-21-670
Application for license; issuance of permanent license; display of license.
Section
12-21-680
Reclassification as between wholesale and retail business.
Section
12-21-690
Licenses shall not be transferable; operation of business pending granting of license.
Section
12-21-735
Stamp tax on cigarettes.
Section
12-21-750
Certain retail dealers shall furnish duplicate invoices; violations.
Section
12-21-760
Intent of article: stamps shall not be required on resale.
Section
12-21-770
Distributor's liability to pay tax.
Section
12-21-780
Returns shall be filed by distributors; payment of tax on tobacco products; discount.
Section
12-21-785
Returns.
Section
12-21-800
"Tobacco products" defined.
Section
12-21-810
"Distributor" defined.
Section
12-21-820
Tax on cigarettes and tobacco products; boundary clarification.
Section
12-21-1010
Definitions.
Section
12-21-1020
Tax on beer and wine in containers of one gallon or more.
Section
12-21-1030
Tax on sales of less than one gallon and in metric size containers.
Section
12-21-1035
Tax on beer brewed at a brewpub.
Section
12-21-1050
Payment of tax; penalty for nonpayment; extensions of time.
Section
12-21-1060
Discount on tax paid when due.
Section
12-21-1070
Tax on persons importing or receiving beer or wine on which tax has not been paid.
Section
12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.
Section
12-21-1090
Rules and regulations; confiscation and sale.
Section
12-21-1100
Authority to conduct examinations and inspections.
Section
12-21-1110
Payment of expenses.
Section
12-21-1120
Disposition of taxes and license fees.
Section
12-21-1130
Disposition of State's portion of tax.
Section
12-21-1310
Additional tax levied; rate.
Section
12-21-1320
Persons against whom tax shall be levied; reports; payment; penalties.
Section
12-21-1330
Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations.
Section
12-21-1340
Collection and enforcement.
Section
12-21-1350
Additional taxes and penalties shall not be shared with counties and municipalities.
Section
12-21-1540
Applicant for certificate of registration shall authorize audit and examination of books and records.
Section
12-21-1550
Invoices and bills of lading shall be furnished to Department of Revenue.
Section
12-21-1560
Beer or wine shipped in violation of chapter declared contraband.
Section
12-21-1570
Administration and enforcement.
Section
12-21-1580
Rules and regulations.
Section
12-21-1590
Disposition of moneys received by Department of Revenue.
Section
12-21-1610
Restrictions on importation of beer or wine for sale; penalty.
Section
12-21-2410
Definitions.
Section
12-21-2420
Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues.
Section
12-21-2425
Motorsports entertainment complex admissions license tax exemption.
Section
12-21-2430
Certain ponds are not amusements.
Section
12-21-2440
Application for license for place of amusement.
Section
12-21-2450
Issuance and display of license.
Section
12-21-2460
Licenses shall not be transferable; separate licenses for each place.
Section
12-21-2470
Penalties for operation without license.
Section
12-21-2490
Notice of license revocation and appeal process.
Section
12-21-2500
Hearing on appeal; supersedeas; costs and disbursements.
Section
12-21-2520
Price of admission shall be printed on ticket.
Section
12-21-2530
Method of collecting tickets; exception for season or subscription tickets.
Section
12-21-2540
Penalties for use of altered or counterfeit tickets or reuse of tickets.
Section
12-21-2550
Tax payable monthly; failure to make correct return or failure to file.
Section
12-21-2575
Methods of accounting for admissions other than tickets.
Section
12-21-2703
Repealed by 1999 Act No. 125, Section 8, eff July 1, 2000.
Section
12-21-2710
Types of machines and devices prohibited by law; penalties.
Section
12-21-2712
Seizure and destruction of unlawful machines, devices, etc.
Section
12-21-2714
Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation.
Section
12-21-2716
Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties.
Section
12-21-2718
Records.
Section
12-21-2720
License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees.
Section
12-21-2721
Confiscation of coin-operated machines.
Section
12-21-2722
Temporary licenses; county or state fair; fees; duration.
Section
12-21-2724
Operation may be presumed lawful by department.
Section
12-21-2726
Display of license.
Section
12-21-2728
Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.
Section
12-21-2730
License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table.
Section
12-21-2732
Attachment of license to a permanent, nontransferable part of machine.
Section
12-21-2734
Annual licenses required; expiration; prorating fee; liability for penalties.
Section
12-21-2736
Unlawful operation of gambling machine or device not made lawful by issuance of license.
Section
12-21-2738
Penalties for failure to comply.
Section
12-21-2740
License tax or penalties as constituting lien.
Section
12-21-2742
Confiscation of unlicensed machine, device, etc.
Section
12-21-2744
Repossession of seized property; bond; court action to set aside seizure.
Section
12-21-2746
Levy of additional local license tax.
Section
12-21-2748
Attachment of information identifying owner or operator of machine.
Section
12-21-2750
Records relating to machines.
Section
12-21-2810
Enforcement rules and regulations.
Section
12-21-2820
Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps.
Section
12-21-2830
Record required of gross receipts; record subject to inspection; violations.
Section
12-21-2860
Department authorized to conduct inspections.
Section
12-21-2870
Cigarette stamps.
Section
12-21-2880
Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation.
Section
12-21-2890
Confiscation and sale of vehicles transporting unstamped or untaxed goods.
Section
12-21-2900
Proceedings against seized property deemed in rem.
Section
12-21-2910
List and appraisal of certain confiscated goods.
Section
12-21-2920
Notice of seizure.
Section
12-21-2930
Claim of goods; delivery upon bond.
Section
12-21-2940
Forfeiture and sale when no claim is interposed or bond given.
Section
12-21-2950
Sales of goods worth less than one hundred dollars.
Section
12-21-2960
Department may compromise confiscations or return goods upon payment in amount of assessed value.
Section
12-21-2970
Disposition of proceeds of sale of confiscated goods.
Section
12-21-2975
Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold.
Section
12-21-2980
Possession of unstamped cigarettes as prima facie evidence of violation.
Section
12-21-2990
Right to demand court trial in certain cases; department shall give written notice of violation.
Section
12-21-3000
Lien of judgment.
Section
12-21-3010
Taxes and penalties deemed a debt; lien; priorities.
Section
12-21-3070
Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information.
Section
12-21-3080
Penalty for interference with enforcement or refusal to allow inspection.
Section
12-21-3910
Short title.
Section
12-21-3920
Definitions.
Section
12-21-3925
Bingo volunteers.
Section
12-21-3930
Conditions under which bingo not considered lottery.
Section
12-21-3935
Video poker play prohibited.
Section
12-21-3940
License to conduct bingo.
Section
12-21-3950
Promoter's license.
Section
12-21-3955
Designation of member as promoter.
Section
12-21-3960
Liability for taxes, interest, penalties and fines.
Section
12-21-3970
Promoter's license required for each licensee.
Section
12-21-3980
Transfer or other disposition of license.
Section
12-21-3990
Manner of playing bingo.
Section
12-21-4000
Procedures applicable to conduct of bingo.
Section
12-21-4005
Operation of bingo games; scope.
Section
12-21-4007
Site system and electronic dabber specifications.
Section
12-21-4009
Limitations on use of electronic or mechanical devices.
Section
12-21-4010
Application of Section 12-21-3930 through 12-21-3950.
Section
12-21-4011
Indian tribe use of hardware technology.
Section
12-21-4020
Classes of bingo licenses; taxes.
Section
12-21-4030
Entrance fee surcharges.
Section
12-21-4040
One license per person or organization.
Section
12-21-4050
Only one organization to operate bingo per building.
Section
12-21-4060
Certain persons prohibited from managing or conducting bingo.
Section
12-21-4070
South Carolina domicile required for license.
Section
12-21-4080
Promoter to turn over proceeds; member to deposit proceeds.
Section
12-21-4090
Bingo checking and savings accounts.
Section
12-21-4100
Record keeping and reporting requirements.
Section
12-21-4110
Department to administer provisions of article.
Section
12-21-4120
Clarification and conference requests.
Section
12-21-4130
Seizure of bingo equipment and cards.
Section
12-21-4140
Penalties.
Section
12-21-4150
Posing as bingo player; unauthorized bingo supplies.
Section
12-21-4160
Inspection of books, papers, records, and other materials.
Section
12-21-4170
Compromise of criminal or civil action.
Section
12-21-4180
Collection of taxes and fees not to be stayed or prevented.
Section
12-21-4190
Bingo card charges; distribution of revenues.
Section
12-21-4200
Disbursement of revenues.
Section
12-21-4210
Sale or transfer of bingo cards.
Section
12-21-4220
Bingo card design and requirements.
Section
12-21-4230
Bonds.
Section
12-21-4240
License to manufacture, distribute or use bingo cards.
Section
12-21-4250
Dual roles.
Section
12-21-4260
Background investigations.
Section
12-21-4270
Application to obtain bingo cards.
Section
12-21-4275
Prohibitions on bingo card or ticket transfers.
Section
12-21-4280
Revocation of license.
Section
12-21-4295
Proceeds expended within state.
Section
12-21-4300
Severability.
Section
12-21-4320
Bingo webpage.
Section
12-21-5010
Short title.
Section
12-21-5020
Definitions.
Section
12-21-5030
Department to administer article, collect taxes; dealers not required to give identifying information.
Section
12-21-5040
Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances.
Section
12-21-5050
Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid.
Section
12-21-5060
Article not provide immunity from criminal prosecution.
Section
12-21-5070
Person lawfully in possession not required to pay tax.
Section
12-21-5080
Quantity measured by weight or dosage; diluted quantities.
Section
12-21-5090
Tax imposed; rate.
Section
12-21-6000
Violation is misdemeanor; imprisonment, fine, civil penalty.
Section
12-21-6010
Stamps, labels or other indicia to be purchased from department at face value.
Section
12-21-6020
Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.
Section
12-21-6030
Assessment for dealer not possessing valid indicia is jeopardy assessment.
Section
12-21-6040
Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.
Section
12-21-6050
Tax proceeds credited to general fund of state.
Section
12-21-6510
Short title.
Section
12-21-6520
Definitions.
Section
12-21-6530
Portion of tax to be paid to county or municipality where establishment located; use of funds.
Section
12-21-6540
Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines.
Section
12-21-6550
Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification.
Section
12-21-6560
Factors for considering whether facility qualifies as major tourism or recreation facility or area.
Section
12-21-6570
Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities.
Section
12-21-6580
Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540.
Section
12-21-6590
Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification.