Alcoholic Beverages Taxes

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Alcoholic Beverages Taxes

Checkout our iOS App for a better way to browser and research.

Section
12-33-10

Definitions.

Section
12-33-20

Taxes shall be in lieu of certain other taxes and licenses.

Section
12-33-30

Collection and distribution of taxes.

Section
12-33-40

Municipalities entitled to share in tax.

Section
12-33-50

Disposition of bond forfeitures.

Section
12-33-60

Exemption from tax of certain property from outside continental limits of United States.

Section
12-33-70

Rules and regulations of Department of Revenue.

Section
12-33-210

Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee.

Section
12-33-230

License tax on sales; rate.

Section
12-33-240

Additional sales tax; rate.

Section
12-33-245

Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended.

Section
12-33-250

Collection and payment of license tax and additional sales tax; reports; deductions.

Section
12-33-260

Payment and collection; taxes shall be debt owed to State and lien.

Section
12-33-410

Imposition of tax; rate.

Section
12-33-420

Additional tax; rate; payment and collection; penalties; disposition of proceeds.

Section
12-33-425

Nine percent surtax on alcoholic liquor.

Section
12-33-430

"Standard case of alcoholic liquors" defined.

Section
12-33-440

Tax not computed in markup or passed on to consumer.

Section
12-33-450

Monthly reports.

Section
12-33-460

Additional tax upon each case sold.

Section
12-33-470

Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer.

Section
12-33-475

Military tax exemption.

Section
12-33-480

Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties.

Section
12-33-485

Discount for timely payment of tax.

Section
12-33-490

Collection and use of additional taxes.

Section
12-33-500

Article shall be supplementary.

Section
12-33-610

Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.

Section
12-33-620

Duty of officer discovering mixture; notice of tax due; time for payment.

Section
12-33-630

Unpaid tax constitutes a debt owed to State; lien; levy and collection.