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.
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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South Carolina § 12-33-470 (Additional tax shall be paid by retailer; tax shall not be 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 65-1286; 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.