GroundRules
S.C. Code Ann. § 61-6-1130: Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records.
Where this section sits in the code
- Title 61 - ALCOHOL AND ALCOHOLIC BEVERAGES
- CHAPTER 6 Alcoholic Beverage Control Act
- ARTICLE 3 Regulation of Retailers, Wholesalers, and Manufacturers
- Subarticle 11 Regulation of Manufacturers and Micro-Distilleries
(A) A micro-distillery or manufacturer desiring to offer tastings and sales of alcoholic liquors to consumers at its licensed premises shall remit taxes to the department for alcoholic liquors sold and dispensed in an amount equal to taxes paid by wholesalers on alcoholic liquors.
(B) Alcoholic liquors produced and sold on a licensed premises pursuant to this subarticle must be taxed and remitted as provided in Chapter 33, Title 12. The micro-distillery or manufacturer licensee shall maintain adequate records to ensure the collection of this tax.
Collected 2026-09-02T08:07:59Z. Source file · JSON