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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-33-440: Tax not computed in markup or passed on to consumer.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 33 Alcoholic Beverages Taxes
  3. ARTICLE 5 Additional Tax on Wholesale Sales

The tax provided in Section 12-33-410 must be absorbed by the licensed wholesaler and in no case shall such tax be computed in the markup provided by law, nor shall it be made a part of the consumer price.

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

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