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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-33-20: Taxes shall be in lieu of certain other taxes and licenses.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 33 Alcoholic Beverages Taxes
  3. ARTICLE 1 General Provisions

The license and excise taxes provided in this chapter for the privilege of engaging in the business of manufacturing and selling alcoholic liquors shall be in lieu of all other taxes and licenses, State, county and municipal, except property, State income and corporation license taxes.

Collected 2026-09-02T06:36:04Z. Source file · JSON

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