South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-1020: Tax on beer and wine in containers of one gallon or more.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 21 Stamp and Business License Tax
ARTICLE 7 Beer and Wine License Taxes

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.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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