South Carolina § 61-6-1130 Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.

South Carolina Statutes

§ 61-6-1130 — Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.

South Carolina § 61-6-1130

Title 61ALCOHOL AND ALCOHOLIC BEVERAGES

Ch. 6ALCOHOLIC BEVERAGE CONTROL ACT

This text of South Carolina § 61-6-1130 (Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.) 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. § 61-6-1130 (2026).

Text

(A)A micro-distillery or manufacturer desiring to offer tastings and sales of alcoholic liquors to consumers at its licensed premises shall remit taxes to the department for alcoholic liquors sold and dispensed in an amount equal to taxes paid by wholesalers on alcoholic liquors.

(B)Alcoholic liquors produced and sold on a licensed premises pursuant to this subarticle must be taxed and remitted as provided in Chapter 33, Title 12. The micro-distillery or manufacturer licensee shall maintain adequate records to ensure the collection of this tax.

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(A) A micro-distillery or manufacturer desiring to offer tastings and sales of alcoholic liquors to consumers at its licensed premises shall remit taxes to the department for alcoholic liquors sold and dispensed in an amount equal to taxes paid by wholesalers on alcoholic liquors. (B) Alcoholic liquors produced and sold on a licensed premises pursuant to this subarticle must be taxed and remitted as provided in Chapter 33, Title 12. The micro-distillery or manufacturer licensee shall maintain adequate records to ensure the collection of this tax.