{"data":{"id":"us-sc/s.c.-code-ann.-12-33-240","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-33-240","heading":"Additional sales tax; rate.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 33 Alcoholic Beverages Taxes","ARTICLE 3 License Taxes for Sale of Alcoholic Beverages"],"source_url":"https://www.scstatehouse.gov/code/t12c033.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:04Z","sha256":"d0070cde55def1722e0238cb82017c7473801468b3d600e20ddd6192eb6e7849","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-33-230","next":"us-sc/s.c.-code-ann.-12-33-245"},"notice":"GroundRules: Original legal text. Not legal advice."}
