2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 33 - ALCOHOLIC BEVERAGES TAXES
SECTION 12-33-20. Taxes shall be in lieu of certain other taxes and licenses.


SC Code § 12-33-20 (2013) What's This?

The license and excise taxes provided in this chapter for the privilege of engaging in the business of manufacturing and selling alcoholic liquors shall be in lieu of all other taxes and licenses, State, county and municipal, except property, State income and corporation license taxes.

HISTORY: 1962 Code Section 65-1252; 1952 Code Section 65-1252; 1945 (44) 337.

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