"Retail or selling price" defined.

S.C. Code Ann. § 12-21-170
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c021.phpFetched: 10/17/2026

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