2023-03-022023-03-022023-01-12https://dc.statelibrary.sc.gov/handle/10827/48536The 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.application/pdfDocumentCopyright 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))Cigarettes--Taxation--South Carolina--Handbooks, manuals, etc.Tobacco--Taxation--South Carolina--Handbooks, manuals, etc.Text