South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions
Official textscstatehouse.gov
Except as provided in Section 12-21-1035 and Article 9, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax or the local hospitality tax, and include licenses for its delivery by the wholesaler.
Source: view the official text
In this chapter (40 sections)
- 12-21-660 · Licenses required for engaging in tobacco business
- 12-21-670 · Application for license; issuance of permanent license;…
- 12-21-680 · Reclassification as between wholesale and retail business
- 12-21-690 · Licenses shall not be transferable; operation of business…
- 12-21-735 · Stamp tax on cigarettes
- 12-21-750 · Certain retail dealers shall furnish duplicate invoices;…
- 12-21-760 · Intent of article: stamps shall not be required on resale
- 12-21-770 · Distributor's liability to pay tax
- 12-21-780 · Returns shall be filed by distributors; payment of tax on…
- 12-21-785 · Returns
- 12-21-800 · "Tobacco products" defined
- 12-21-810 · "Distributor" defined
- 12-21-820 · Tax on cigarettes and tobacco products; boundary…
- 12-21-1010 · Definitions
- 12-21-1020 · Tax on beer and wine in containers of one gallon or more
- 12-21-1030 · Tax on sales of less than one gallon and in metric size…
- 12-21-1035 · Tax on beer brewed at a brewpub
- 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time
- 12-21-1060 · Discount on tax paid when due
- 12-21-1070 · Tax on persons importing or receiving beer or wine on…
- 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes…
- 12-21-1090 · Rules and regulations; confiscation and sale
- 12-21-1100 · Authority to conduct examinations and inspections
- 12-21-1110 · Payment of expenses
- 12-21-1120 · Disposition of taxes and license fees
- 12-21-1130 · Disposition of State's portion of tax
- 12-21-1310 · Additional tax levied; rate
- 12-21-1320 · Persons against whom tax shall be levied; reports;…
- 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
- 12-21-1340 · Collection and enforcement
- 12-21-1350 · Additional taxes and penalties shall not be shared with…
- 12-21-1540 · Applicant for certificate of registration shall authorize…
- 12-21-1550 · Invoices and bills of lading shall be furnished to…
- 12-21-1560 · Beer or wine shipped in violation of chapter declared…
- 12-21-1570 · Administration and enforcement
- 12-21-1580 · Rules and regulations
- 12-21-1590 · Disposition of moneys received by Department of Revenue
- 12-21-1610 · Restrictions on importation of beer or wine for sale;…
- 12-21-2410 · Definitions
- 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection,…