South Carolina Statutes

§ 12-21-810 — "Distributor" defined.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX

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.

Free access — add to your briefcase to read the full text and ask questions with AI

South Carolina § 12-21-810 ("Distributor" defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

15
View on official source ↗