South Carolina Code of Laws
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-420. Additional tax; rate; payment and collection; penalties; disposition of proceeds.

Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.
HISTORY: 1962 Code Section 65-1281.1; 1969 (56) 444, 653; 1972 (57) 3013; 1973 (58) 623; 1983 Act No. 151, Part II, Section 22B; 1984 Act No. 512, Part II, Section 41; 1993 Act No. 181, Section 191.

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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.