2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
SECTION 12-21-5090. Tax imposed; rate.
A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:
(1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;
(2) on each gram of controlled substance, or portion of a gram, two hundred dollars;
(3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.
HISTORY: 1993 Act No. 164, Part II, Section 70A.
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