South Carolina Statutes
§ 12-33-470 — Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer.
South Carolina § 12-33-470
This text of South Carolina § 12-33-470 (Additional tax shall be paid by retailer; tax shall not be 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. § 12-33-470 (2026).
Text
The tax levied in Section 12-33-460 shall be paid by the licensed retailer to the wholesaler from whom such alcoholic liquors are purchased. In no case shall such tax be computed in the markup provided by law and in no case shall it be made a part of the consumer price.
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Legislative History
HISTORY: 1962 Code SECTION 65-1286; 1952 Code SECTION 65-1286; 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 § 12-33-470, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-470.