There shall be levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per ounce and on all wines offered for sale in this State a license tax of ninety cents per gallon or fractional quantity thereof.
S.C. Code Ann. § 12-21-1020
Tax on beer and wine in containers of one gallon or more
Applied in 1 court decision — leading case Miller Brewing Co. v. State (1979)
Most recently applied in Miller Brewing Co. v. State (June 1979)
1962 Code SECTION 65-732; 1952 Code SECTION 65-732; 1942 Code SECTION 2557-2; 1935 (39) 1211; 1936 (39) 1780; 1938 (40) 1811; 1939 (41) 302; 1946 (44) 1463; 1951 (47) 546; 1955 …
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.