South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-33-470
Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (29 sections)
- 12-33-10 · Definitions
- 12-33-20 · Taxes shall be in lieu of certain other taxes and licenses
- 12-33-30 · Collection and distribution of taxes
- 12-33-40 · Municipalities entitled to share in tax
- 12-33-50 · Disposition of bond forfeitures
- 12-33-60 · Exemption from tax of certain property from outside…
- 12-33-70 · Rules and regulations of Department of Revenue
- 12-33-210 · Taxes on licenses granted under Alcoholic Beverage Control…
- 12-33-230 · License tax on sales; rate
- 12-33-240 · Additional sales tax; rate
- 12-33-245 · Excise tax on sales for on-premises consumption; "gross…
- 12-33-250 · Collection and payment of license tax and additional sales…
- 12-33-260 · Payment and collection; taxes shall be debt owed to State…
- 12-33-410 · Imposition of tax; rate
- 12-33-420 · Additional tax; rate; payment and collection; penalties;…
- 12-33-425 · Nine percent surtax on alcoholic liquor
- 12-33-430 · "Standard case of alcoholic liquors" defined
- 12-33-440 · Tax not computed in markup or passed on to consumer
- 12-33-450 · Monthly reports
- 12-33-460 · Additional tax upon each case sold
- 12-33-470 · Additional tax shall be paid by retailer; tax shall not be…
- 12-33-475 · Military tax exemption
- 12-33-480 · Returns and payment of taxes levied in Sections 12-33-410…
- 12-33-485 · Discount for timely payment of tax
- 12-33-490 · Collection and use of additional taxes
- 12-33-500 · Article shall be supplementary
- 12-33-610 · Person possessing mixture for production of alcohol liable…
- 12-33-620 · Duty of officer discovering mixture; notice of tax due;…
- 12-33-630 · Unpaid tax constitutes a debt owed to State; lien; levy and…