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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-1030: Tax on sales of less than one gallon and in metric size containers.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 21 Stamp and Business License Tax
  3. ARTICLE 7 Beer and Wine License Taxes

If beer be offered for sale in bottles or cans, there shall be levied and collected a tax of six-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected a tax of six cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths cents per liter.

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

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