(A) If the location of a retailer that sells cigarettes and tobacco products changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, and the retailer has South Carolina tax-paid cigarettes and tobacco products in inventory on the date of the boundary change, then the retailer is entitled to a refund of South Carolina cigarette and tobacco taxes paid on those cigarette and tobacco products if North Carolina imposes a tax on those cigarette and tobacco products. This refund may be issued to the retailer notwithstanding that the South Carolina tax was paid by the wholesaler from whom the retailer purchased the cigarettes and tobacco products. The retailer must provide proof that the North Carolina cigarette taxes were paid on the same cigarettes and tobacco that was previously taxed by South Carolina.
(B) If North Carolina does not impose a tax on the cigarette and tobacco products in inventory as a result of the boundary clarification, South Carolina shall refund the South Carolina cigarette and tobacco taxes to the extent the South Carolina tax exceeds the North Carolina tax. The refund amount is calculated based on the inventory information required by North Carolina as a result of the boundary clarification.
(C) Any wholesaler who sold South Carolina tax-paid cigarettes to a retail business is not entitled to a refund of these taxes because of a change in the retailer's location from South Carolina to North Carolina as a result of the boundary clarification.
HISTORY: 2016 Act No. 270 (S.667), Section 8, eff January 1, 2017.
Structure South Carolina Code of Laws
Chapter 21 - Stamp And Business License Tax
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 12-21-110. 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 12-21-735. 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 12-21-800. "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 12-21-1090. 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 12-21-1340. Collection and enforcement.
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 12-21-2425. 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 12-21-2721. 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 12-21-2732. Attachment of license to a permanent, nontransferable part of machine.
Section 12-21-2734. Annual licenses required; expiration; prorating fee; liability for penalties.
Section 12-21-2738. 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 12-21-2830. 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 12-21-2890. 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 12-21-2970. Disposition of proceeds of sale of confiscated goods.
Section 12-21-2980. Possession of unstamped cigarettes as prima facie evidence of violation.
Section 12-21-3000. Lien of judgment.
Section 12-21-3010. Taxes and penalties deemed a debt; lien; priorities.
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 12-21-4240. 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 12-21-5060. 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 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment.
Section 12-21-6050. Tax proceeds credited to general fund of state.
Section 12-21-6510. Short title.