Article

Beer and Wine License Taxes

S.C. Code Ann. § 12-21-1010— Definitions
S.C. Code Ann. § 12-21-1020— Tax on beer and wine in containers of one gallon or more
S.C. Code Ann. § 12-21-1030— Tax on sales of less than one gallon and in metric size containers
S.C. Code Ann. § 12-21-1035— Tax on beer brewed at a brewpub
S.C. Code Ann. § 12-21-1050— Payment of tax; penalty for nonpayment; extensions of time
S.C. Code Ann. § 12-21-1060— Discount on tax paid when due
S.C. Code Ann. § 12-21-1070— Tax on persons importing or receiving beer or wine on which tax has not been paid
S.C. Code Ann. § 12-21-1085— Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions
S.C. Code Ann. § 12-21-1090— Rules and regulations; confiscation and sale
S.C. Code Ann. § 12-21-1100— Authority to conduct examinations and inspections
S.C. Code Ann. § 12-21-1110— Payment of expenses
S.C. Code Ann. § 12-21-1120— Disposition of taxes and license fees
S.C. Code Ann. § 12-21-1130— Disposition of State's portion of tax