South Carolina Statutes
§ 12-33-440 — Tax not computed in markup or passed on to consumer.
The tax provided in Section 12-33-410 must be absorbed by the licensed wholesaler and in no case shall such tax be computed in the markup provided by law, nor shall it be made a part of the consumer price.
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South Carolina § 12-33-440 (Tax not computed in markup or passed on to consumer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-1283; 1952 Code SECTION 65-1283; 1951 (47) 710; 1956 (49) 1841.
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.