South Carolina Code of Laws
Title 12 - Taxation
Chapter 33 - Alcoholic Beverages Taxes

Section 12-33-10. Definitions. - As used in this chapter the several terms defined in...

Section 12-33-20. Taxes shall be in lieu of certain other taxes and licenses. - The license and excise taxes provided in this chapter for...

Section 12-33-30. Collection and distribution of taxes. - The taxes levied by this chapter must be paid to...

Section 12-33-40. Municipalities entitled to share in tax. - For the purpose of calculating the proper distribution of such...

Section 12-33-50. Disposition of bond forfeitures. - A sum derived from the violation of the condition of...

Section 12-33-60. Exemption from tax of certain property from outside continental limits of United States. - A person entering South Carolina from outside the continental limits...

Section 12-33-70. Rules and regulations of Department of Revenue. - The Department of Revenue may from time to time make...

Section 12-33-210. Taxes on licenses granted under Alcoholic Beverage Control Act; filing fee. - (A) The biennial license taxes on licenses granted pursuant to...

Section 12-33-230. License tax on sales; rate. - Every person doing business within this State and engaging in...

Section 12-33-240. Additional sales tax; rate. - In addition to the license tax levied, assessed, collected and...

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. - (A) In addition to taxes imposed pursuant to the provisions...

Section 12-33-250. Collection and payment of license tax and additional sales tax; reports; deductions. - Commencing with license taxes collected and paid after June 30,...

Section 12-33-260. Payment and collection; taxes shall be debt owed to State and lien. - The license taxes provided in this article shall be paid...

Section 12-33-410. Imposition of tax; rate. - In addition to all other taxes levied, assessed, collected, and...

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...

Section 12-33-425. Nine percent surtax on alcoholic liquor. - Notwithstanding any other provision of law relating to taxes on...

Section 12-33-430. "Standard case of alcoholic liquors" defined. - For the purpose of this article "a standard case of...

Section 12-33-440. Tax not computed in markup or passed on to consumer. - The tax provided in Section 12-33-410 must be absorbed by...

Section 12-33-450. Monthly reports. - Every wholesaler of alcoholic liquors shall file with the department...

Section 12-33-460. Additional tax upon each case sold. - In addition to the tax levied under Section 12-33-410, every...

Section 12-33-470. Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer. - The tax levied in Section 12-33-460 shall be paid by...

Section 12-33-475. Military tax exemption. - Alcoholic liquors subject to tax under the provisions of this...

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. - The tax levied in Sections 12-33-410 and 12-33-460 shall be...

Section 12-33-485. Discount for timely payment of tax. - When a return required by this chapter is filed and...

Section 12-33-490. Collection and use of additional taxes. - The additional taxes levied in this article shall be paid...

Section 12-33-500. Article shall be supplementary. - This article shall be supplementary and in addition to all...

Section 12-33-610. Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment. - Any person found in possession of materials mixed in such...

Section 12-33-620. Duty of officer discovering mixture; notice of tax due; time for payment. - The officer discovering the mixture subject to tax under Section...

Section 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection. - After the expiration of the ten-day notice provided for by...