South Carolina § 12-21-170 - "Retail or selling price" defined.
Full text of South Carolina South Carolina Code of Laws § 12-21-170 — "Retail or selling price" defined., with citation guidance and answers to common questions.
§ 12-21-170. "Retail or selling price" defined.
Whenever the retail or selling price is referred to in this chapter as the basis for computing a tax, it is intended to mean the ordinary, customary or usual price paid by the consumer.
HISTORY: 1962 Code SECTION 65-667; 1952 Code SECTION 65-667; 1942 Code SECTION 2534; 1932 Code SECTION 2534; 1928 (35) 1089; 1930 (36) 1358.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-21-170
What does South Carolina Code of Laws § 12-21-170 cover?
Section 12-21-170 (""Retail or selling price" defined.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-21-170?
A common citation format is "South Carolina Code of Laws § 12-21-170" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-21-170 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.