Article 1 General Provisions
Article 5 Tobacco, Ammunition and Playing Cards
Article 7 Beer and Wine License Taxes
Article 9 Additional Wine Excise Tax
Article 11 Producers and Wholesalers of Beer and Wine
Article 17 Admissions Tax
Article 19 Coin-Operated Machines and Devices and Other Amusements
Article 21 Collection and Enforcement Generally
Article 24 Bingo Tax Act
Article 25 The Marijuana and Controlled Substance Tax Act
Article 27 The Tourism Infrastructure Admissions Tax Act

Terms Used In South Carolina Code > Title 12 > Chapter 21

  • Agency: includes a body corporate and politic established as an instrumentality of the State. See South Carolina Code 1-23-350
  • beer: has the meaning s provided pursuant to Section 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
  • Benefit period: means a fifteen-year period commencing on the first day of the first month after the date on which the department approves the certification application. See South Carolina Code 12-21-6520
  • Building: means a structure surrounded by exterior walls or permanent firewalls. See South Carolina Code 12-21-3920
  • Bulk end user: means a person who receives into the person's own storage facilities in transport truck lots of motor fuel subject to the user fee for the person's consumption. See South Carolina Code 12-28-110
  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See South Carolina Code 12-28-110
  • Bulk transfer: means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system. See South Carolina Code 12-28-110
  • Cage: means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins. See South Carolina Code 12-21-3920
  • Caller: means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players. See South Carolina Code 12-21-3920
  • Card: means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. See South Carolina Code 12-21-3920
  • Certification application: means an application submitted by a county or municipality to the department requesting that the department approve a major tourism or recreation facility or a major tourism or recreation area for the benefits available under Sections 12-21-6530 and 12-21-6540. See South Carolina Code 12-21-6520
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 12-21-4060
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or the court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 12-28-975
  • Controlled substance: means a drug or substance, whether real or counterfeit, as defined in Section 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. See South Carolina Code 12-21-5020
  • Council: means the Advisory Coordinating Council for Economic Development. See South Carolina Code 12-21-6520
  • Dealer: means a person who in violation of the laws of this State manufactures, produces, ships, transports, or imports into South Carolina or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. See South Carolina Code 12-21-5020
  • Delivery: means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. See South Carolina Code 12-28-110
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-5020
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-6520
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-3920
  • Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
  • Designated development area: means a contiguous area set aside by municipal or county ordinance in which one or more tourism or recreation facilities will be located. See South Carolina Code 12-21-6520
  • Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See South Carolina Code 12-28-110
  • Diesel fuel: means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See South Carolina Code 12-28-110
  • Distributor: means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale or use. See South Carolina Code 12-28-110
  • Distributor: means a person who brings or sells bingo cards in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Dyed diesel fuel: means diesel fuel that is required to be dyed under United States Environmental Protection Agency and Internal Revenue Service rules or pursuant to other requirements subsequently set by the agency or service including any invisible marker requirements. See South Carolina Code 12-28-110
  • Electronic dabber: means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. See South Carolina Code 12-21-3920
  • Establishment: means either a major tourism or recreation facility or a tourism or recreation facility located within a major tourism or recreation area. See South Carolina Code 12-21-6520
  • Export: means to obtain motor fuel in this State for sale or other distribution in another state. See South Carolina Code 12-28-110
  • Exporter: means a person, other than a supplier, who purchases motor fuel subject to the user fee in this State for the purpose of transporting or delivering the fuel to another state or country. See South Carolina Code 12-28-110
  • Fair: means a recognized annual state or county fair. See South Carolina Code 12-21-3920
  • Fuel transportation vehicle: means a vehicle designed for highway use which also is designed or used to transport motor fuels subject to the user fee and includes transport trucks and tank wagons. See South Carolina Code 12-28-110
  • Fund: means the Parks and Recreation Development Fund. See South Carolina Code 12-21-3920
  • Fund: means the special tourism infrastructure development fund. See South Carolina Code 12-21-6520
  • game: means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random. See South Carolina Code 12-21-3920
  • Gasohol: means blended fuel composed of gasoline and fuel alcohol. See South Carolina Code 12-28-110
  • Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See South Carolina Code 12-28-110
  • governing body: shall mean , in the case of incorporated cities or towns, the city council or town council and in other instances the commission, group, board or body to whom is delegated the administrative duties of the issuer. See South Carolina Code 11-15-430
  • Grant application: means the application submitted to the council whereby a local government may apply to receive a grant from the fund. See South Carolina Code 12-21-6520
  • Heating oil: means a motor fuel subject to the user fee that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See South Carolina Code 12-28-110
  • House: means the nonprofit organization and promoter licensed with the department. See South Carolina Code 12-21-3920
  • Import: means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See South Carolina Code 12-28-110
  • Import verification number: means the number assigned by the department or its delegate or appointee with respect to a single transport truck delivery into this State from another state upon request for an assigned number by an importer or the transporter carrying motor fuel subject to the user fee into this State for the account of an importer. See South Carolina Code 12-28-110
  • In this State: means the area within the borders of South Carolina including all territories within the borders owned by or added to the United States of America. See South Carolina Code 12-28-110
  • individual: means a human being. See South Carolina Code 12-2-20
  • Investment period: means any consecutive sixty-month period, however, the same investment may not be counted more than once in determining whether the appropriate amount of investment has been made within any consecutive sixty-month period. See South Carolina Code 12-21-6520
  • issuer: as used in this article , shall mean any incorporated city or town, school district, county, or other political division or subdivision of the State which shall have outstanding and unpaid, whether matured or unmatured, bonds for whose payment the full faith, credit, taxing power and resources of such political division or subdivision have been pledged, whether or not such general obligation bonds be additionally secured by pledge of other revenues. See South Carolina Code 11-15-430
  • Major tourism or recreation area: means a designated development area with one or more tourism or recreation facilities located therein in which an aggregate investment in land and capital assets of at least twenty million dollars is made in the designated development area for tourism or recreation facilities, or as otherwise provided in Section 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Major tourism or recreation facility: means a tourism or recreation facility in which an aggregate investment in land and capital assets of at least twenty million dollars is made at the facility, or as otherwise provided in Section 12-21-6560, within the investment period. See South Carolina Code 12-21-6520
  • Manufacturer: means a person who manufactures bingo cards for use in this State and who is approved by the department. See South Carolina Code 12-21-3920
  • Marker: means a device which indicates the number called. See South Carolina Code 12-21-3920
  • Master-board: means the receptacle used by the house to display balls which are drawn during the bingo game. See South Carolina Code 12-21-3920
  • Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
  • Motor fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. See South Carolina Code 12-28-110
  • Motor fuel transporter: means a person who transports motor fuel by transport truck or railroad tank car. See South Carolina Code 12-28-110
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on highways. See South Carolina Code 12-28-110
  • Nonprofit organization: means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). See South Carolina Code 12-21-3920
  • Office: means the Office of Research and Statistics of the Revenue and Fiscal Affairs Office. See South Carolina Code 1-23-10
  • Permissive supplier: means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in Section 12-28-920(A), but who:

    (a) is a position holder in a federally qualified terminal located outside this State; or

    (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under Section 12-28-110(63); and under this subitem and subitem (a);

    (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. See South Carolina Code 12-28-110
  • Person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. See South Carolina Code 12-28-110
  • petroleum product: as used in this article means gasoline, gasohol, kerosene, diesel fuels, jet fuels, fuel oil No. See South Carolina Code 12-28-2310
  • Player: means one who participates in a game of bingo other than as an agent, promoter, or representative of the house. See South Carolina Code 12-21-3920
  • Promoter: means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. See South Carolina Code 12-21-3920
  • Promulgation: means final agency action to enact a regulation after compliance with procedures prescribed in this article. See South Carolina Code 1-23-10
  • property: as used in this Title , includes property, real and personal. See South Carolina Code 12-21-4030
  • property: as used in this Title , includes both real and personal property. See South Carolina Code 12-28-970
  • Public highway: means the entire width between boundary lines of each publicly maintained way in this State, including streets and alleys in municipalities, when any part of the way is open to the public use for vehicle travel. See South Carolina Code 12-28-110
  • Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system. See South Carolina Code 12-28-110
  • regulation: includes general licensing criteria and conditions and the amendment or repeal of a prior regulation, but does not include descriptions of agency procedures applicable only to agency personnel; opinions of the Attorney General; decisions or orders in rate making, price fixing, or licensing matters; awards of money to individuals; policy statements or rules of local school boards; regulations of the National Guard; decisions, orders, or rules of the Board of Probation, Parole, and Pardon Services; orders of the supervisory or administrative agency of a penal, mental, or medical institution, in respect to the institutional supervision, custody, control, care, or treatment of inmates, prisoners, or patients; decisions of the governing board of a university, college, technical college, school, or other educational institution with regard to curriculum, qualifications for admission, dismissal and readmission, fees and charges for students, conferring degrees and diplomas, employment tenure and promotion of faculty and disciplinary proceedings; decisions of the Human Affairs Commission relating to firms or individuals; advisory opinions of agencies; and other agency actions relating only to specified individuals. See South Carolina Code 1-23-10
  • Removal: means a physical transfer other than by evaporation, loss, or destruction of motor fuel subject to the user fee from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores motor fuel subject to the user fee. See South Carolina Code 12-28-110
  • Session: means a consecutive series of games which must occur only between the hours of 12:00 p. See South Carolina Code 12-21-3920
  • Site system: means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. See South Carolina Code 12-21-3920
  • small business: means a commercial retail service, industry entity, or nonprofit corporation, including its affiliates, that:

    (1) is, if a commercial retail service or industry service, independently owned and operated; and

    (2) employs fewer than one hundred full-time employees or has gross annual sales or program service revenues of less than five million dollars. See South Carolina Code 1-23-270
  • Substantial economic impact: means a financial impact upon:

    (a) commercial enterprises;

    (b) retail businesses;

    (c) service businesses;

    (d) industry;

    (e) consumers of a product or service;

    (f) taxpayers; or

    (g) small businesses as defined in Section 1-23-270. See South Carolina Code 1-23-10
  • 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
  • Tank wagon: means a straight truck having multiple compartments designed or used to carry liquid motor fuel. See South Carolina Code 12-28-110
  • Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110
  • Terminal operator: is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the motor fuel subject to the user fee that is transferred through or stored in the terminal for its own use. See South Carolina Code 12-28-110
  • Tourism or recreation facility: means a theme park, amusement park, historical, educational or trade museum, botanical or zoological garden, aquarium, cultural center, theater, motion picture production studio, convention center, arena, coliseum, auditorium, golf course, spectator or participatory sports facility or any other facility which is subject to collecting and remitting the tax on admissions. See South Carolina Code 12-21-6520
  • Transport truck: means a semitrailer or trailer combination rig designed or used to transport liquid motor fuel over the highways. See South Carolina Code 12-28-110
  • Transporter: means a person engaged in the business of transporting motor fuels subject to the user fee. See South Carolina Code 12-28-110
  • wholesaler: means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;

    (2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer;

    (3) The word "beer" has the meanings provided pursuant to Section 61-4-10(1) and (2);

    (4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and

    (5) (Reserved);

    (6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010