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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-33-240: Additional sales tax; rate.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 33 Alcoholic Beverages Taxes
  3. ARTICLE 3 License Taxes for Sale of Alcoholic Beverages

In addition to the license tax levied, assessed, collected and paid in respect to sales of alcoholic liquors, as provided in Section 12-33-230, there shall be levied, assessed, collected and paid in respect to such alcoholic liquors an additional tax of five cents upon each eight ounces, or a fractional quantity thereof. Provided, that for alcoholic liquors offered for sale in metric size containers there shall be levied, assessed, collected and paid a tax at the rate of twenty-one and one hundred twenty-five one-thousandths cents per liter.

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

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