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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-1085: Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.

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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

Except as provided in Section 12-21-1035 and Article 9, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax or the local hospitality tax, and include licenses for its delivery by the wholesaler.

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

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