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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-475. Military tax exemption.
Universal Citation: SC Code § 12-33-475 (2020)
Alcoholic liquors subject to tax under the provisions of this chapter are exempt from this tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine, or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State.
HISTORY: 1996 Act No. 415, Section 4.
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