2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 33 - ALCOHOLIC BEVERAGES TAXES
ARTICLE 1 General Provisions
- 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.
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