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To: Raycpa

I suggested you look up the law in those states that manufacture tobacco and the consequent taxing methods.

I told you South Carolina doesn't affix a tax stamp, thus, you won't see a tax stamp on SC tobacco sold to distributors in other states.

You refuse to do the work to gain some understanding of the issue.

Go away.


123 posted on 06/26/2006 2:58:57 PM PDT by sergeantdave
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To: sergeantdave

I don't refuse to do the research I just didn't think a reasonable person needed it spelled out. Listen, I don't know how many ways I can tell you you are WRONG, WRONG, WRONG when trying to invoke the defense of cheating to double taxation. There simply is no double taxation.

You raise the red herring that SC has no stamps. Well that still doesn't mean their is a double tax on out-of-state sales.

Let's start with SC tax form. http://www.sctax.org/NR/rdonlyres/1704682B-0788-44F0-AF8F-950DF205C773/0/L922.PDF

Note that Line 4 allows for exemptions. One of these exemptions is Schedule C-out-of-state sales.

Next lets look at the law itself, note how it applies to "untaxed cigarettes for sale or distribution in this State" and further the last sentence "and report and pay tax as provided in this section on sales of cigarettes sold to locations in this State"


SECTION 12-21-735. Payment of license tax on cigarettes by reporting method rather than by tax stamps. [SC ST SEC 12-21-735]

Each person or distributor of cigarettes taxable under this article, first receiving untaxed cigarettes for sale or distribution in this State, is subject to the tax imposed in Section 12-21-620. Each distributor required to pay the tax shall make a report to the department, in the form the department prescribes, of all cigarettes sold or disposed of in this State, and pay taxes due thereon not later than the twentieth day of the month next succeeding the month of the sale or disposition. However, any person or distributor making shipments of cigarettes to retail locations in and out of this State shall apply to the department for a license which enables them to purchase cigarettes free of tax, and report and pay tax as provided in this section on sales of cigarettes sold to locations in this State.

Do you do your own taxes? You might be overpaying.


128 posted on 06/26/2006 3:29:07 PM PDT by Raycpa
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