South Carolina Code of Laws
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-10. Definitions.

As used in this chapter the several terms defined in Section 61-6-20 shall have the meaning there given.
HISTORY: 1962 Code Section 65-1251; 1952 Code Section 65-1251; 1945 (44) 337.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 33 - Alcoholic Beverages Taxes

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.