South Carolina § 12-21-3930 Conditions under which bingo not considered lottery.

South Carolina Statutes

§ 12-21-3930 — Conditions under which bingo not considered lottery.

South Carolina § 12-21-3930

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-3930 (Conditions under which bingo not considered lottery.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-21-3930 (2026).

Text

The game of bingo is not a lottery when:

(1)the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department;

(2)the promoter under contract with the nonprofit organization is licensed properly with the department;

(3)the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation;

(4)the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.

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The game of bingo is not a lottery when: (1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department; (2) the promoter under contract with the nonprofit organization is licensed properly with the department; (3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation; (4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.