As used in this title and in other titles that provide for taxes administered by the department, and unless otherwise required by the context, the term: (1) "person" includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and (2) "individual" means a human being.
"Person" and "Individual" defined
S.C. Code Ann. § 12-2-20, under Title 12, Chapter 2.
S.C. Code Ann. § 12-2-20