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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-21-1020 Tax on beer and wine in containers of one gallon or more
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There shall be levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per ounce and on all wines offered for sale in this State a license tax of ninety cents per gallon or fractional quantity thereof.
S.C. Code Ann. § 12-21-1030 Tax on sales of less than one gallon and in metric size containers
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If beer be offered for sale in bottles or cans, there shall be levied and collected a tax of six-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected a tax of six cents for e…
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…
