For the purpose of this article "a standard case of alcoholic liquors" is a package or case containing not more than three gallons and not less than two and four-tenths gallons and any package or case containing more than three gallons or less than two and four-tenths gallons shall be taxed proportionately, based on the total tax per standard case as levied in this article for each three gallons. Provided, that for alcoholic liquors offered for sale in metric size containers "a standard case of alcoholic liquors" is a package or case containing not more than twelve liters and not less than nine liters and any package or case containing more than twelve liters or less than nine liters shall be taxed proportionately, based on the total tax per standard case as levied in this article for each twelve liters.
HISTORY: 1962 Code Section 65-1282; 1952 Code Section 65-1282; 1951 (47) 710; 1973 (58) 150; 1976 Act No. 646, Section 3.
Structure South Carolina Code of Laws
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 12-33-70. 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 12-33-260. 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 12-33-475. Military tax exemption.
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 12-33-620. 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.