MAR 22, 1983
Regarding (1) do the provisions of § 23-35-50 only apply to licenses issued to wholesale distributors as defined by § 23-35-70(1)? If so, would a jobber licensed under § 23-35-70(2) who stores Class ‘B’ fireworks also be required to secure a wholesale distributor license; (2) is a wholesale distributor (one corporation) licensed under § 23-35-50 which has two places of business in different cities required to have one or two licenses; and (3) do the provisions of § 23-35-50 apply to a company located out of state which stores Class ‘B’ fireworks out of state and is licensed as a wholesale distributor under § 23-35-70.
Requested by: J. W. Lawson, Director, License Tax Division, South Carolina Tax Commission.
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