South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
Section 117-1600.6 - Samples
Universal Citation: SC Code Regs 117-1600.6
Current through Register Vol. 48, No. 3, March 22, 2024
Cigarettes shipped into South Carolina by manufacturers to representatives, who are licensed in accordance with Code Section 12-21-660, for promotional use shall be accompanied by an invoice stating the name of each brand, the number of packages of each brand, and the number of cigarettes in each package for each brand included in the shipment. Each package of cigarettes shipped into South Carolina for promotional use must bear either the cigarette tax stamp or the tax exempt stamp required by Code Section 12-21-735, and each such package is subject to South Carolina state and local use tax.
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