South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
Section 117-1600.4 - Cigarettes Displayed in Vending Machines

Universal Citation: SC Code Regs 117-1600.4
Current through Register Vol. 48, No. 9, September 27, 2024

Cigarettes displayed for sale in vending machines, where the design of such machine permits such arrangement, shall be so arranged that the cigarette tax stamp required to be affixed to each individual package is at all times in plain view and can be easily seen by duly authorized representatives of the South Carolina Department of Revenue. In any case where the design or manufacture of any such machine is such that the contents thereof are not readily visible, the owner or person in control of such machine shall leave with some responsible person at the location of such machine, a key or other relevant means to access the machine so that the contents thereof may be inspected upon demand by duly authorized representatives of the Department of Revenue.

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