{"data":{"id":"us-sc/s.c.-code-ann.-12-33-475","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-33-475","heading":"Military tax exemption.","body":"Alcoholic liquors subject to tax under the provisions of this chapter are exempt from this tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine, or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State.","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":"8b5e060a2f4b1bc12a8e12204ac7fc63b7ed469f447e54ee7d2351b7544e848f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-33-470","next":"us-sc/s.c.-code-ann.-12-33-480"},"notice":"GroundRules: Original legal text. Not legal advice."}