S.C. Code Ann. § 39-55-35
As used in this chapter, unless otherwise stated or unless the context clearly indicates otherwise:
(d) columbariums.
3. "Cemetery company" means any legal entity that owns or controls cemetery lands or property and conducts the business of a cemetery, including all cemeteries owned and operated by cemetery sales organizations or cemetery management organizations or any other legal entity.
4. "Columbarium" means a structure or building substantially exposed aboveground intended to be used for the interment of the cremated remains of a deceased person.
5. "Grave space" means a space of ground in a cemetery intended to be used for the interment in the ground of the remains of a deceased person.
6. "Human remains" or "remains" means the body of a deceased person and includes the body in any stage of decomposition.
7. "Mausoleum" means a structure or building substantially exposed aboveground, intended to be used for the entombment of the remains of a deceased person.
8. "Perpetual care" means the maintenance and the reasonable administration of the cemetery grounds and buildings in keeping with a properly maintained cemetery. In the event that a cemetery offers perpetual care for some designated sections of its property but does not offer perpetual care to other designated sections, the cemetery must be considered a perpetual care cemetery for the purposes of this chapter.
9. "Person" means an individual, corporation, partnership, joint venture, or association.
10. "Vault" means a crypt or underground receptacle which is used for interment in the ground and is designed to encase and protect caskets or similar burial devices. For the purposes of this chapter a vault is a preneed item until delivery to the purchaser at the selling cemetery.
11. "Memorial" means a bronze marker set approximately level with the turf for the purpose of identification, or interchanged to mean upright markers in garden sections which are plotted and specified for the use of upright markers. The term 'marker' is herein interchanged with the term "memorial".
12. "Merchandise" means items used in connection with grave space, niches, mausoleum crypts, granite, memorials, or vaults; provided, however, merchandise shall expressly exclude burial caskets, clothing, cremation urns, professional services, facilities used for preparation, viewing, or services, and automotive equipment and transportation. Items expressly excluded under the definition of merchandise in this provision shall be governed by Chapter 7 of Title 32.
13. "Trust institution" means any state or national bank, state or federal savings and loan association, or trust company authorized to act in a fiduciary capacity in this State.
1. "Board" means the South Carolina Cemetery Board.
2. "Cemetery" means a place used, dedicated, or designated for cemetery purposes including any one or combination of: