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41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-21-1035 Tax on beer brewed at a brewpub
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(A) Beer brewed on a permitted premises pursuant to Article 17, Chapter 4, Title 61, must be taxed based on the number of gallons of beer produced on the permitted premises and must be taxed at the same rate of taxation for beer provided in Section 12-21-1020. The permittee shall…
S.C. Code Ann. § 12-21-1050 Payment of tax; penalty for nonpayment; extensions of time
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The tax prescribed in this article must be paid by requiring each wholesaler to make a report to the department, in the form the department prescribes, of all beer and wine sold or disposed of within this State by the wholesaler and to pay the tax due thereon not later than the t…
S.C. Code Ann. § 12-21-1060 Discount on tax paid when due
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Under the reporting method of tax payment on sales of beer and wine prescribed in Section 12-21-1050, the Department of Revenue shall allow a discount of two percent to the wholesaler on the amount of tax reported on each monthly report. In no case shall any discount be allowed i…
S.C. Code Ann. § 12-21-1070 Tax on persons importing or receiving beer or wine on which tax has not been paid
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Every person, firm, corporation, club, or association, or any organization or individual within this State, importing, receiving, or acquiring from without the State or from any other sources whatever, beer or wine as defined in Section 12-21-1010 on which the tax imposed by this…
