South Carolina Statutes
§ 12-33-440 — Tax not computed in markup or passed on to consumer.
South Carolina § 12-33-440
This text of South Carolina § 12-33-440 (Tax not computed in markup or passed on to consumer.) 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. § 12-33-440 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-440, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-440.