Loading...
South Carolina cigarette and tobacco tax manual
South Carolina Department of Revenue. Policy Division
South Carolina Department of Revenue. Policy Division
Issue Date
2023-01-12
Type
Text
Keywords
Cigarettes--Taxation--South Carolina--Handbooks, manuals, etc., Tobacco--Taxation--South Carolina--Handbooks, manuals, etc.
Abstract
The purpose of this cigarette and tobacco products tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s cigarette and tobacco products tax law. To that end, the manual references specific authority, including the law, regulations, and Department advisory opinions.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))