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South Carolina Code of Laws

Article 5

Additional Tax on Wholesale Sales

12-33-410Imposition of tax; rate 12-33-420Additional tax; rate; payment and collection; penalties; disposition of proceeds 12-33-425Nine percent surtax on alcoholic liquor 12-33-430"Standard case of alcoholic liquors" defined 12-33-440Tax not computed in markup or passed on to consumer 12-33-450Monthly reports 12-33-460Additional tax upon each case sold 12-33-470Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer 12-33-475Military tax exemption 12-33-480Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties 12-33-485Discount for timely payment of tax 12-33-490Collection and use of additional taxes 12-33-500Article shall be supplementary