A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate: (1) on each gram of marijuana, or portion of a gram, three dollars fifty cents; (2) on each gram of controlled substance, or portion of a gram, two hundred dollars; (3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.
Tax imposed; rate
S.C. Code Ann. § 12-21-5090, under Title 12, Chapter 21.
S.C. Code Ann. § 12-21-5090