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2017 South Carolina Code of Laws
Title 61 - Alcohol and Alcoholic Beverages
CHAPTER 6 - ALCOHOLIC BEVERAGE CONTROL ACT
Section 61-6-1130. Tastings and sales of alcoholic liquors to consumers at licensed premises; remission of taxes; maintenance of records.
Universal Citation: SC Code § 61-6-1130 (2017)
(A) A micro-distillery or manufacturer desiring to offer tastings and sales of alcoholic liquors to consumers at its licensed premises shall remit taxes to the department for alcoholic liquors sold and dispensed in an amount equal to taxes paid by wholesalers on alcoholic liquors.
(B) Alcoholic liquors produced and sold on a licensed premises pursuant to this subarticle must be taxed and remitted as provided in Chapter 33, Title 12. The micro-distillery or manufacturer licensee shall maintain adequate records to ensure the collection of this tax.
HISTORY: 2009 Act No. 11, Section 1, eff May 6, 2009.
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