Terms Used In South Carolina Code 12-28-1100

  • Supplier: means a person who meets all the following conditions:

    (i) is subject to the general taxing jurisdiction of this State;

    (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and

    (iii) is one of the following:

    1. See South Carolina Code 12-28-110
Each supplier engaged in business in this State as a supplier first shall obtain a supplier’s license. The fee for a supplier’s license is two thousand dollars.