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Section 12-21-10. Administration of chapter; rules and regulations; county officers shall assist. - The department shall administer and enforce the taxes imposed by...
Section 12-21-20. Preparation and distribution of stamps. - The department shall cause to be prepared and distributed for...
Section 12-21-30. Sale of stamps. - The department may engage any person to sell tax stamps...
Section 12-21-40. Affixing of stamps. - Stamps shall be affixed in such manner that their removal...
Section 12-21-50. Use of business license meter impressions. - The use of business license meter impressions, in lieu of...
Section 12-21-60. Cancellation of stamps. - Whenever an adhesive stamp is used for denoting any tax...
Section 12-21-70. Fee for issuing duplicate license. - Whenever any license required under the provisions of this chapter...
Section 12-21-80. Payment of tax by temporary, transient or itinerant businesses; penalties. - In the case of any person engaging in a temporary,...
Section 12-21-90. Refunds when goods have been shipped out of State; affidavit and acknowledgment. - In case any goods, wares or merchandise upon which business...
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. - Beer, wine, soft drinks or any goods, wares and merchandise...
Section 12-21-110. Refunds when goods have been damaged. - The department may promulgate rules and regulations providing for the...
Section 12-21-120. Rules and regulations as to refunds. - The department may promulgate rules and regulations to prevent any...
Section 12-21-130. Revolving fund; use for purchase of crowns and admission tickets. - In the business license tax division of the department there...
Section 12-21-140. Payment of taxes; disposition of taxes collected; remittance sheets. - All persons taxable under the provisions of this chapter shall...
Section 12-21-150. Taxes imposed by chapter shall be in addition to other taxes. - The license tax or taxes imposed by this chapter shall,...
Section 12-21-170. "Retail or selling price" defined. - Whenever the retail or selling price is referred to in...
Section 12-21-180. Revival of former law. - Should any part of this chapter be declared unconstitutional or...
Section 12-21-610. Imposition of tax. - Every person doing business within the State and engaging in...
Section 12-21-620. Tax rates on products containing tobacco; "cigarette" defined. - (A) There shall be levied, assessed, collected, and paid in...
Section 12-21-625. Cigarette surtax; imposition; crediting of revenues; definition of "cigarette". - (A) Effective July 1, 2010, there is imposed a surtax...
Section 12-21-650. What is deemed sale or retail "price"; articles given as prizes. - Whenever in this article: (1) reference is made to manufactured...
Section 12-21-660. Licenses required for engaging in tobacco business. - Every person engaged in the business of purchasing, selling or...
Section 12-21-670. Application for license; issuance of permanent license; display of license. - The application must be filed on a blank to be...
Section 12-21-680. Reclassification as between wholesale and retail business. - The department may reclassify a person as a wholesaler or...
Section 12-21-690. Licenses shall not be transferable; operation of business pending granting of license. - No license issued permitting the sale and distribution of tobacco...
Section 12-21-735. Stamp tax on cigarettes. - (A) Each person or distributor of cigarettes taxable under this...
Section 12-21-750. Certain retail dealers shall furnish duplicate invoices; violations. - All retail dealers in manufactured tobacco products, shells, cartridges or...
Section 12-21-760. Intent of article: stamps shall not be required on resale. - It is the intent of this article to require all...
Section 12-21-770. Distributor's liability to pay tax. - Every person, firm, corporation, club or association who sells, stores...
Section 12-21-780. Returns shall be filed by distributors; payment of tax on tobacco products; discount. - Every distributor, on or before the twentieth day of each...
Section 12-21-785. Returns. - Notwithstanding the provisions of Sections 12-21-735 and 12-21-780, the department...
Section 12-21-800. "Tobacco products" defined. - As used in Sections 12-21-620 and 12-21-780, "tobacco products" means...
Section 12-21-810. "Distributor" defined. - As used in Section 12-21-780, "distributor" means: (A) Any person...
Section 12-21-820. Tax on cigarettes and tobacco products; boundary clarification. - (A) If the location of a retailer that sells cigarettes...
Section 12-21-1010. Definitions. - When used in this article the following words and terms...
Section 12-21-1020. Tax on beer and wine in containers of one gallon or more. - There shall be levied and collected on all beer offered...
Section 12-21-1030. Tax on sales of less than one gallon and in metric size containers. - If beer be offered for sale in bottles or cans,...
Section 12-21-1035. Tax on beer brewed at a brewpub. - (A) Beer brewed on a permitted premises pursuant to Article...
Section 12-21-1050. Payment of tax; penalty for nonpayment; extensions of time. - The tax prescribed in this article must be paid by...
Section 12-21-1060. Discount on tax paid when due. - Under the reporting method of tax payment on sales of...
Section 12-21-1070. Tax on persons importing or receiving beer or wine on which tax has not been paid. - Every person, firm, corporation, club, or association, or any organization...
Section 12-21-1085. Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions. - Except as provided in Section 12-21-1035 and Article 9, the...
Section 12-21-1090. Rules and regulations; confiscation and sale. - The department may promulgate rules and regulations for the payment...
Section 12-21-1100. Authority to conduct examinations and inspections. - The department or any agent or representative designated by it...
Section 12-21-1110. Payment of expenses. - The cost of stamps, supplies, and other expenses of the...
Section 12-21-1120. Disposition of taxes and license fees. - The beer and wine taxes and license fees provided for...
Section 12-21-1130. Disposition of State's portion of tax. - The State's portion of all revenue derived from the sale...
Section 12-21-1310. Additional tax levied; rate. - In addition to any and all other taxes or licenses,...
Section 12-21-1320. Persons against whom tax shall be levied; reports; payment; penalties. - The additional taxes imposed by Section 12-21-1310 shall be levied...
Section 12-21-1330. Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations. - All manufacturers, brewers, brewer sales representatives, brokers or any persons...
Section 12-21-1340. Collection and enforcement. - All the applicable provisions of Title 61, this chapter and...
Section 12-21-1350. Additional taxes and penalties shall not be shared with counties and municipalities. - Notwithstanding the provisions of Section 12-21-1120, the additional taxes or...
Section 12-21-1540. Applicant for certificate of registration shall authorize audit and examination of books and records. - In all cases, the applicant for a certificate of registration...
Section 12-21-1550. Invoices and bills of lading shall be furnished to Department of Revenue. - Prior to shipment into the geographic boundaries of South Carolina...
Section 12-21-1560. Beer or wine shipped in violation of chapter declared contraband. - Any beer or wine shipped or moved into the geographic...
Section 12-21-1570. Administration and enforcement. - The Department of Revenue shall administer and enforce the provisions...
Section 12-21-1580. Rules and regulations. - The Department of Revenue shall have the power to make...
Section 12-21-1590. Disposition of moneys received by Department of Revenue. - All monies received by the Department of Revenue under the...
Section 12-21-1610. Restrictions on importation of beer or wine for sale; penalty. - A person, firm, corporation, club, or an association or any...
Section 12-21-2410. Definitions. - For the purpose of this article and unless otherwise required...
Section 12-21-2420. Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues. - There must be levied, assessed, collected, and paid upon paid...
Section 12-21-2425. Motorsports entertainment complex admissions license tax exemption. - (A) In addition to the exemptions allowed from the admissions...
Section 12-21-2430. Certain ponds are not amusements. - No private pond shall be declared an amusement for tax...
Section 12-21-2440. Application for license for place of amusement. - Before engaging in business every person operating a place of...
Section 12-21-2450. Issuance and display of license. - Upon receipt of an application for a license to operate...
Section 12-21-2460. Licenses shall not be transferable; separate licenses for each place. - No license issued permitting the operation of a place of...
Section 12-21-2470. Penalties for operation without license. - If any person operates a place of amusement for which...
Section 12-21-2490. Notice of license revocation and appeal process. - The department shall mail written notice of the revocation of...
Section 12-21-2500. Hearing on appeal; supersedeas; costs and disbursements. - The hearing before the circuit judge shall be had upon...
Section 12-21-2520. Price of admission shall be printed on ticket. - No operator of a place of amusement shall sell or...
Section 12-21-2530. Method of collecting tickets; exception for season or subscription tickets. - As each patron is admitted to a place the paid...
Section 12-21-2540. Penalties for use of altered or counterfeit tickets or reuse of tickets. - (A) It is unlawful for a person to: (1) alter,...
Section 12-21-2550. Tax payable monthly; failure to make correct return or failure to file. - (A) The license tax imposed by this article is due...
Section 12-21-2575. Methods of accounting for admissions other than tickets. - In lieu of the issuance of tickets as provided for...
Section 12-21-2703. Repealed by 1999 Act No. 125, Section 8, eff July 1, 2000. - Editor's Note Former Section 12-21-2703 was entitled "Licensed coin-operated machines...
Section 12-21-2710. Types of machines and devices prohibited by law; penalties. - It is unlawful for any person to keep on his...
Section 12-21-2712. Seizure and destruction of unlawful machines, devices, etc. - Any machine, board, or other device prohibited by Section 12-21-2710...
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. - (A) It is unlawful for a person to operate, cause...
Section 12-21-2716. Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties. - A person who, with intent to cheat or defraud the...
Section 12-21-2718. Records. - Every person required to obtain a license required under Sections...
Section 12-21-2720. License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees. - (A) Every person who maintains for use or permits the...
Section 12-21-2721. Confiscation of coin-operated machines. - Coin-operated machines or devices licensed pursuant to Section 12-21-2720 are...
Section 12-21-2722. Temporary licenses; county or state fair; fees; duration. - In lieu of the license required under Sections 12-21-2720, 12-21-2728,...
Section 12-21-2724. Operation may be presumed lawful by department. - Upon application being made for a license to operate any...
Section 12-21-2726. Display of license. - Every person who maintains for use or permits the use...
Section 12-21-2728. Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes. - (A) In addition to all other licenses required by this...
Section 12-21-2730. License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table. - Every person owning or operating a billiard or pocket billiard...
Section 12-21-2732. Attachment of license to a permanent, nontransferable part of machine. - Every person who maintains for use, or permits the use,...
Section 12-21-2734. Annual licenses required; expiration; prorating fee; liability for penalties. - (A) Every person subject to payment of tax under this...
Section 12-21-2736. Unlawful operation of gambling machine or device not made lawful by issuance of license. - The issuance of a license under the provisions of this...
Section 12-21-2738. Penalties for failure to comply. - A person who fails, neglects, or refuses to comply with...
Section 12-21-2740. License tax or penalties as constituting lien. - Any license tax or penalties herein provided are a first...
Section 12-21-2742. Confiscation of unlicensed machine, device, etc. - In addition to the penalties above provided, any machine, apparatus,...
Section 12-21-2744. Repossession of seized property; bond; court action to set aside seizure. - The owner or person from whom the property is seized...
Section 12-21-2746. Levy of additional local license tax. - Municipalities and counties may levy a license tax on the...
Section 12-21-2748. Attachment of information identifying owner or operator of machine. - Any person who owns or operates devices described in Sections...
Section 12-21-2750. Records relating to machines. - Every person required to obtain a license or required by...
Section 12-21-2810. Enforcement rules and regulations. - The department shall prescribe rules and regulations for the enforcement...
Section 12-21-2820. Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps. - Regulations of the department shall provide the methods of breaking...
Section 12-21-2830. Record required of gross receipts; record subject to inspection; violations. - Every person subject to a tax imposed by this chapter...
Section 12-21-2860. Department authorized to conduct inspections. - The department may enter upon the premises of any taxpayer...
Section 12-21-2870. Cigarette stamps. - (A) Except as otherwise provided in this chapter, cigarettes found...
Section 12-21-2880. Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation. - When the use of business license meter impressions in lieu...
Section 12-21-2890. Confiscation and sale of vehicles transporting unstamped or untaxed goods. - Any vehicle, not a common carrier, which may be used...
Section 12-21-2900. Proceedings against seized property deemed in rem. - A proceeding against goods, wares, merchandise or other property seized...
Section 12-21-2910. List and appraisal of certain confiscated goods. - In all cases of seizure of any goods, wares, merchandise...
Section 12-21-2920. Notice of seizure. - Any such officer or person shall then proceed to publish...
Section 12-21-2930. Claim of goods; delivery upon bond. - Any person claiming such goods, wares, merchandise or other property...
Section 12-21-2940. Forfeiture and sale when no claim is interposed or bond given. - If no claim is interposed or no bond given within...
Section 12-21-2950. Sales of goods worth less than one hundred dollars. - When goods are seized in quantities of less value than...
Section 12-21-2960. Department may compromise confiscations or return goods upon payment in amount of assessed value. - The department may in its discretion return any goods confiscated...
Section 12-21-2970. Disposition of proceeds of sale of confiscated goods. - The proceeds of sales made under this chapter shall be...
Section 12-21-2975. Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold. - All soft drinks, playing cards, cigarettes and tobacco products confiscated...
Section 12-21-2980. Possession of unstamped cigarettes as prima facie evidence of violation. - The location of any cigarettes in the place of business...
Section 12-21-2990. Right to demand court trial in certain cases; department shall give written notice of violation. - Within ten days after notification in writing by the department,...
Section 12-21-3000. Lien of judgment. - Any judgment rendered in favor of the department in any...
Section 12-21-3010. Taxes and penalties deemed a debt; lien; priorities. - The taxes and penalties imposed by this chapter shall be...
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. - (A) It is unlawful for a person to: (1) fraudulently...
Section 12-21-3080. Penalty for interference with enforcement or refusal to allow inspection. - Any person subject to this tax engaging in or permitting...
Section 12-21-3910. Short title. - This article may be cited as the "Bingo Tax Act...
Section 12-21-3920. Definitions. - As used in this article: (1) "Bingo" or "game" means...
Section 12-21-3925. Bingo volunteers. - A volunteer who assists a house in operating bingo games...
Section 12-21-3930. Conditions under which bingo not considered lottery. - The game of bingo is not a lottery when: (1)...
Section 12-21-3935. Video poker play prohibited. - Nothing in this article may be construed to allow video...
Section 12-21-3940. License to conduct bingo. - (A) Before conducting a game of bingo, a nonprofit organization...
Section 12-21-3950. Promoter's license. - (A) A promoter under contract with a licensed nonprofit organization...
Section 12-21-3955. Designation of member as promoter. - If a nonprofit organization intending to operate a Class AA...
Section 12-21-3960. Liability for taxes, interest, penalties and fines. - The promoter and the nonprofit organization are jointly and severally...
Section 12-21-3970. Promoter's license required for each licensee. - For each licensed nonprofit organization the promoter manages, operates, or...
Section 12-21-3980. Transfer or other disposition of license. - (A) The promoter's license authorized by this article must not...
Section 12-21-3990. Manner of playing bingo. - (A) The game of bingo must be played in the...
Section 12-21-4000. Procedures applicable to conduct of bingo. - In addition to the manner of play prescribed in Section...
Section 12-21-4005. Operation of bingo games; scope. - The operation of the bingo games excludes machines and lottery...
Section 12-21-4007. Site system and electronic dabber specifications. - (A) A site system and an electronic dabber must meet...
Section 12-21-4009. Limitations on use of electronic or mechanical devices. - The use of an electronic or mechanical device designed for...
Section 12-21-4010. Application of Section 12-21-3930 through 12-21-3950. - The provisions of Sections 12-21-3930 through 12-21-3950 do not apply...
Section 12-21-4011. Indian tribe use of hardware technology. - Notwithstanding any provision of law, federally- recognized Indian tribes authorized...
Section 12-21-4020. Classes of bingo licenses; taxes. - The following are the classes of bingo licenses: (1) CLASS...
Section 12-21-4030. Entrance fee surcharges. - (A) A promoter or organization may not impose a charge,...
Section 12-21-4040. One license per person or organization. - No nonprofit organization may hold more than one bingo license....
Section 12-21-4050. Only one organization to operate bingo per building. - Only one nonprofit organization may operate or cause the operation...
Section 12-21-4060. Certain persons prohibited from managing or conducting bingo. - A person who has been convicted within the last twenty...
Section 12-21-4070. South Carolina domicile required for license. - No license, as provided by this article, may be issued...
Section 12-21-4080. Promoter to turn over proceeds; member to deposit proceeds. - (A) Upon completion of the session, the promoter or the...
Section 12-21-4090. Bingo checking and savings accounts. - (A) The provisions of this section apply to the licensed...
Section 12-21-4100. Record keeping and reporting requirements. - (A) Each licensed nonprofit organization conducting bingo games shall submit...
Section 12-21-4110. Department to administer provisions of article. - The department shall perform all functions incident to the administration,...
Section 12-21-4120. Clarification and conference requests. - An organization or a promoter seeking clarification on the play...
Section 12-21-4130. Seizure of bingo equipment and cards. - The department may seize bingo equipment or cards found in...
Section 12-21-4140. Penalties. - A penalty of up to five thousand dollars and revocation...
Section 12-21-4150. Posing as bingo player; unauthorized bingo supplies. - A person who poses as a bingo player or a...
Section 12-21-4160. Inspection of books, papers, records, and other materials. - The department or its designated agent or representative may enter...
Section 12-21-4170. Compromise of criminal or civil action. - The department, in its discretion, may compromise a criminal or...
Section 12-21-4180. Collection of taxes and fees not to be stayed or prevented. - The collection of the taxes and fees imposed by this...
Section 12-21-4190. Bingo card charges; distribution of revenues. - (A) The department shall charge and retain ten cents for...
Section 12-21-4200. Disbursement of revenues. - The first nine hundred forty-eight thousand dollars of the total...
Section 12-21-4210. Sale or transfer of bingo cards. - Bingo cards may not be sold or transferred between licensed...
Section 12-21-4220. Bingo card design and requirements. - Bingo cards shall meet the design and requirements of the...
Section 12-21-4230. Bonds. - Manufacturers, promoters, organizations, or distributors of bingo cards are required...
Section 12-21-4240. License to manufacture, distribute or use bingo cards. - Each manufacturer, distributor, organization, or promoter must be licensed to...
Section 12-21-4250. Dual roles. - A bingo card manufacturer may not be licensed to operate...
Section 12-21-4260. Background investigations. - A person licensed as a bingo manufacturer, distributor, organization, or...
Section 12-21-4270. Application to obtain bingo cards. - Each licensed nonprofit organization or promoter, in the name of...
Section 12-21-4275. Prohibitions on bingo card or ticket transfers. - The transfer of a bingo card or ticket by a...
Section 12-21-4280. Revocation of license. - (A) The department may revoke a license issued under this...
Section 12-21-4295. Proceeds expended within state. - Proceeds after expenses derived from the game of bingo within...
Section 12-21-4300. Severability. - If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or...
Section 12-21-4320. Bingo webpage. - (A) The department shall establish a bingo webpage on its...
Section 12-21-5010. Short title. - This article may be cited as "The Marijuana and Controlled...
Section 12-21-5020. Definitions. - As used in this article: (1) "Marijuana' means any marijuana,...
Section 12-21-5030. Department to administer article, collect taxes; dealers not required to give identifying information. - The department shall administer the provisions of this article. Payments...
Section 12-21-5040. Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances. - The department may promulgate regulations necessary to enforce this article....
Section 12-21-5050. Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid. - No dealer may possess any marijuana or controlled substance upon...
Section 12-21-5060. Article not provide immunity from criminal prosecution. - Nothing in this article may provide immunity for a dealer...
Section 12-21-5070. Person lawfully in possession not required to pay tax. - Nothing in this article requires persons lawfully in possession of...
Section 12-21-5080. Quantity measured by weight or dosage; diluted quantities. - For the purpose of calculating the tax under Section 12-21-5090,...
Section 12-21-5090. Tax imposed; rate. - A tax is imposed on marijuana and controlled substances as...
Section 12-21-6000. Violation is misdemeanor; imprisonment, fine, civil penalty. - (A) A dealer who violates this article must pay a...
Section 12-21-6010. Stamps, labels or other indicia to be purchased from department at face value. - Official stamps, labels, or other indicia to be affixed to...
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. - (A) When a dealer purchases, acquires, transports, or imports into...
Section 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment. - An assessment for a dealer not possessing valid stamps or...
Section 12-21-6040. Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties. - (A) The department or a public employee may not reveal...
Section 12-21-6050. Tax proceeds credited to general fund of state. - The department shall credit the proceeds of the tax levied...
Section 12-21-6510. Short title. - This article may be cited as the "Tourism Infrastructure Admissions...
Section 12-21-6520. Definitions. - As used in this article: (1) "Additional infrastructure improvement" means...
Section 12-21-6530. Portion of tax to be paid to county or municipality where establishment located; use of funds. - (A) During the benefit period, an amount equal to one-fourth...
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. - (A) During the benefit period, in addition to the amount...
Section 12-21-6550. Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification. - In order to obtain the amounts provided in Sections 12-21-6530...
Section 12-21-6560. Factors for considering whether facility qualifies as major tourism or recreation facility or area. - In determining whether or not a particular facility qualifies as...
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. - (A) A designated development area and its boundaries must be...
Section 12-21-6580. Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540. - If a major tourism or recreation facility or a major...
Section 12-21-6590. Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification. - (A) The Department of Parks, Recreation and Tourism may designate...