In addition to all other taxes levied, assessed, collected, and paid in respect to alcoholic liquors, every licensed wholesaler shall be subject to the payment of a tax of one dollar and eighty-one cents on each standard case of alcoholic liquors.
S.C. Code Ann. § 12-33-410
Imposition of tax; rate
Applied in 1 court decision — leading case Carman v. South Carolina Alcoholic Beverage Control Commission (1993)
Most recently applied in Carman v. South Carolina Alcoholic Beverage Control Commission (May 1993)
1962 Code SECTION 65-1281; 1952 Code SECTION 65-1281; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 151, Part II, SECTION 22A; 1984 Act No. 512, Part II, SECTION 41.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.