South Carolina Statutes
§ 12-33-410 — Imposition of tax; rate.
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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South Carolina § 12-33-410 (Imposition of tax; rate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.