Article

Additional Tax on Wholesale Sales

S.C. Code Ann. § 12-33-410— Imposition of tax; rate
S.C. Code Ann. § 12-33-420— Additional tax; rate; payment and collection; penalties; disposition of proceeds
S.C. Code Ann. § 12-33-425— Nine percent surtax on alcoholic liquor
S.C. Code Ann. § 12-33-430— "Standard case of alcoholic liquors" defined
S.C. Code Ann. § 12-33-440— Tax not computed in markup or passed on to consumer
S.C. Code Ann. § 12-33-450— Monthly reports
S.C. Code Ann. § 12-33-460— Additional tax upon each case sold
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
S.C. Code Ann. § 12-33-475— Military tax exemption
S.C. Code Ann. § 12-33-480— Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties
S.C. Code Ann. § 12-33-485— Discount for timely payment of tax
S.C. Code Ann. § 12-33-490— Collection and use of additional taxes
S.C. Code Ann. § 12-33-500— Article shall be supplementary