South Carolina Statutes
§ 12-21-1020 — Tax on beer and wine in containers of one gallon or more.
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.
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South Carolina § 12-21-1020 (Tax on beer and wine in containers of one gallon or more.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-732; 1952 Code SECTION 65-732; 1942 Code SECTION 2557-2; 1935 (39) 1211; 1936 (39) 1780; 1938 (40) 1811; 1939 (41) 302; 1946 (44) 1463; 1951 (47) 546; 1955 (49) 329; 1968 (55) 2855; 1969 (56) 444.
Nearby Sections
15
§ 12-21-1010
Definitions.§ 12-21-1035
Tax on beer brewed at a brewpub.§ 12-21-1060
Discount on tax paid when due.§ 12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.§ 12-21-1090
Rules and regulations; confiscation and sale.§ 12-21-110
Refunds when goods have been damaged.§ 12-21-1110
Payment of expenses.§ 12-21-1120
Disposition of taxes and license fees.