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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-60. Exemption from tax of certain property from outside continental limits of United States.
Universal Citation: SC Code § 12-33-60 (2020)
A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.
HISTORY: 1962 Code Section 65-1258; 1963 (53) 164.
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