There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 21 - STAMP AND BUSINESS LICENSE TAX
ARTICLE 1 GENERAL PROVISIONS- 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 - Payment of license tax on cigarettes by reporting method rather than by tax stamps.
- 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 12-21-1010 - 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 12-21-1040 - Repealed by 2003 Act No. 70, Section 19, eff June 25, 2003.
- 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 12-21-1080 - Repealed by 2001 Act No. 89, Section 69, eff July 20, 2001.
- 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 12-21-1710 to 12-21-2120 - Repealed by 1996 Act No. 343, Section 3, eff January 1, 2001.
- 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 therefrom.
- 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 re-use 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 - 63)[Repealed by 1999 Act No. 125, Section 8, eff July 1, 2000] Licensed coin-operated machines may be operated only at location licensed under sales and use tax provisions.
- 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, footsball 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 12-21-2770 to 12-21-2809 - Repealed by 1999 Act No. 125, Part I, Section 8, eff July 1, 2000.
- 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 - Unstamped or untaxed goods constitute contraband which is subject to confiscation; time limits established; sale at auction.
- 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 thereof; 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 12-21-3930 - 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 12-21-5010 - 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.
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