Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATIONChapter 33 - ALCOHOLIC BEVERAGES TAXES
Article 5 - ADDITIONAL TAX ON WHOLESALE SALES
Section 12-33-410 - Imposition of tax; rate

S.C. Code § 12-33-410

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Current through 2024 Act No. 225.
Section 12-33-410 - Imposition of tax; rate

In addition to all other taxes levied, assessed, collected, and paid in respect to alcoholic liquors, every licensed wholesaler shall be subject to the payment of a tax of one dollar and eighty-one cents on each standard case of alcoholic liquors.

S.C. Code § 12-33-410

1984 Act No. 512, Part II, Section 41; 1983 Act No. 151, Part II, Section 22A; 1956 (49) 1841; 1951 (47) 710; 1952 Code Section 65-1281; 1962 Code Section 65-1281.