There is a newer version of the South Carolina Code of Laws
2016 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 12-21-735. 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 12-21-780. 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 12-21-820. 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 12-21-1070. Tax on persons importing or receiving beer or wine on which tax has not been paid.
- 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 12-21-2410. 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 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 12-21-2714. 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, foosball 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 12-21-2810. 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; 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 12-21-4320. Bingo webpage.
- 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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