South Carolina Statutes

§ 12-21-810 — "Distributor" defined.

South Carolina § 12-21-810
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-810 ("Distributor" defined.) 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. § 12-21-810 (2026).

Text

As used in Section 12-21-780, "distributor" means:

(A)Any person engaged in the business of selling tobacco products in this State who brings or causes to be brought into this State from without the State any tobacco products for sale;
(B)Any person who makes, manufacturers, or fabricates tobacco products in this State for sale in this State;
(C)Any person engaged in the business of selling tobacco products without this State who ships or transports tobacco products to retailers in this State to be sold by those retailers.

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Legislative History

HISTORY: 1962 Code SECTION 65-723; 1968 (55) 2855.

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Bluebook (online)
South Carolina § 12-21-810, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-810.