S.C. Code Ann. § 12-21-1010: Definitions.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- ARTICLE 7 Beer and Wine License Taxes
When used in this article the following words and terms shall have the following meanings:
(1) The word "wholesaler" means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;
(2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer;
(3) The word "beer" has the meanings provided pursuant to Section 61-4-10(1) and (2);
(4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and
(5) (Reserved);
(6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both.
Collected 2026-09-02T06:35:39Z. Source file · JSON