2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
SECTION 12-21-2410. Definitions.
For the purpose of this article and unless otherwise required by the context:
(1) The word "admission" means the right or privilege to enter into or use a place or location;
(2) The word "place" means any definite enclosure or location; and
(3) The word "person" means individual, partnership, corporation, association, or organization of any kind whatsoever.
HISTORY: 1962 Code Section 65-801; 1959 (51) 144.
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