South Carolina § 12-21-90 Refunds when goods have been shipped out of State; affidavit and acknowledgment.

South Carolina Statutes

§ 12-21-90 — Refunds when goods have been shipped out of State; affidavit and acknowledgment.

South Carolina § 12-21-90

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-90 (Refunds when goods have been shipped out of State; affidavit and acknowledgment.) 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. § 12-21-90 (2026).

Text

In case any goods, wares or merchandise upon which business or soft drinks license stamps or soft drinks license crowns have been placed or have been sold and shipped to a regular dealer in such articles in another state, the seller in this State shall be entitled to a refund of the actual amount of the tax paid upon condition that the seller in this State shall make affidavit that the goods were so sold and shipped and that he shall furnish from the purchaser a written acknowledgment that he has received such goods and the amount of stamps or crowns thereon, together with the name and address of the purchaser. Upon receipt of such affidavit and acknowledgment the department shall issue to the seller in this State its warrant or order upon the State Treasurer for the amount thereof, which 

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

In case any goods, wares or merchandise upon which business or soft drinks license stamps or soft drinks license crowns have been placed or have been sold and shipped to a regular dealer in such articles in another state, the seller in this State shall be entitled to a refund of the actual amount of the tax paid upon condition that the seller in this State shall make affidavit that the goods were so sold and shipped and that he shall furnish from the purchaser a written acknowledgment that he has received such goods and the amount of stamps or crowns thereon, together with the name and address of the purchaser. Upon receipt of such affidavit and acknowledgment the department shall issue to the seller in this State its warrant or order upon the State Treasurer for the amount thereof, which warrant or order shall be paid by the State Treasurer or, in the case of soft drink license stamps or crowns, such stamps or crowns of sufficient value to cover the refund.

Legislative History

HISTORY: 1962 Code SECTION 65-658; 1952 Code SECTION 65-658; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539.