South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
- Section 117-1200 - Alcoholic Liquor Taxes
- Section 117-1200.1 - Sales to Governmental Reservations
- Section 117-1200.2 - Purchases by Retail Liquor Dealers
- Section 117-1200.3 - Collection and Payment of Tax and the Maintaining of Records
- Section 117-1250 - Beer and Wine Taxes
- Section 117-1250.1 - Sales or Exchanges with Other Wholesalers
- Section 117-1250.2 - Change in Distributors
- Section 117-1300 - Coin-operated Devices
- Section 117-1300.1 - Application for License
- Section 117-1300.2 - Free Play Feature
- Section 117-1350 - Deed Fee-Assumption of a Mortgage in the Conveyance of Real Property
- Section 117-1400 - Electric Power Tax - Classification of Industrial Customers
- Section 117-1450 - Motor Fuel Tax-LP Gas
- Section 117-1500 - Bank Tax
- Section 117-1500.1 - Entire Net Income
- Section 117-1500.2 - Method of Reporting
- Section 117-1500.3 - Federal Income Tax Deduction
- Section 117-1500.5 - Mergers
- Section 117-1550 - Income Tax on Building and Loan Associations
- Section 117-1550.1 - Determining Net Income of Building and Loan Associations
- Section 117-1550.2 - Earnings Paid to Shareholders
- Section 117-1550.3 - Measure of Tax
- Section 117-1600 - Cigarette Taxes
- Section 117-1600.1 - Reporting Requirements
- Section 117-1600.2 - Stamps Required on Cigarettes
- Section 117-1600.3 - Exemptions and Refunds
- Section 117-1600.4 - Cigarettes Displayed in Vending Machines
- Section 117-1600.5 - Stamping and Storage of Cigarettes in South Carolina by a Distributor
- Section 117-1600.6 - Samples
Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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