South Carolina Statutes
§ 61-6-1130 — Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.
(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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South Carolina § 61-6-1130 (Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2009 Act No. 11, SECTION 1, eff May 6, 2009.
Nearby Sections
15
§ 61-6-10
Citation.§ 61-6-1035
Sampling of wines.§ 61-6-110
Qualifications for license.§ 61-6-1100
Restrictions upon manufacturers.§ 61-6-1110
Manufacturer's license; fee.§ 61-6-1120
Micro-distillery licenses; fee.§ 61-6-130
Licensees per household.§ 61-6-1300
Restrictions upon wholesalers.