{"data":{"id":"us-sc/s.c.-code-ann.-12-33-420","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-33-420","heading":"Additional tax; rate; payment and collection; penalties; disposition of proceeds.","body":"Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.","path":["Title 12 - TAXATION","CHAPTER 33 Alcoholic Beverages Taxes","ARTICLE 5 Additional Tax on Wholesale Sales"],"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":"763b9ed926f889515c033619923d2aed7e85099acf21c8b7c4b55b885cd398c1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-33-410","next":"us-sc/s.c.-code-ann.-12-33-425"},"notice":"GroundRules: Original legal text. Not legal advice."}