Reclassification as between wholesale and retail business.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Stamp And Business License Tax
  5. Reclassification as between wholesale and retail business.

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The department may reclassify a person as a wholesaler or retailer as may be just and proper according to the business done.

HISTORY: 1962 Code Section 65-708; 1952 Code Section 65-708; 1942 Code Section 2527; 1932 Code Section 2527; 1928 (35) 1089; 1930 (36) 1358; 1935 (39) 244, 365; 1937 (40) 539; 1938 (40) 2925.


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