South Carolina Statutes
§ 12-33-410 — Imposition of tax; rate.
South Carolina § 12-33-410
This text of South Carolina § 12-33-410 (Imposition of tax; rate.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-33-410 (2026).
Text
In addition to all other taxes levied, assessed, collected, and paid in respect to alcoholic liquors, every licensed wholesaler shall be subject to the payment of a tax of one dollar and eighty-one cents on each standard case of alcoholic liquors.
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Legislative History
HISTORY: 1962 Code SECTION 65-1281; 1952 Code SECTION 65-1281; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 151, Part II, SECTION 22A; 1984 Act No. 512, Part II, SECTION 41.
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-410, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-33-410.