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Beer and Wine License Taxes | Midpage
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South Carolina Code of Laws
Title 12
Chapter 21
Article 7
Beer and Wine License Taxes
12-21-1010
Definitions
12-21-1020
Tax on beer and wine in containers of one gallon or more
12-21-1030
Tax on sales of less than one gallon and in metric size containers
12-21-1035
Tax on beer brewed at a brewpub
12-21-1040
Repealed by 2003 Act No. 70, Section 19, eff June 25, 2003
12-21-1050
Payment of tax; penalty for nonpayment; extensions of time
12-21-1060
Discount on tax paid when due
12-21-1070
Tax on persons importing or receiving beer or wine on which tax has not been paid
12-21-1080
Repealed by 2001 Act No. 89, Section 69, eff July 20, 2001
12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions
12-21-1090
Rules and regulations; confiscation and sale
12-21-1100
Authority to conduct examinations and inspections
12-21-1110
Payment of expenses
12-21-1120
Disposition of taxes and license fees
12-21-1130
Disposition of State's portion of tax