South Carolina Code 12-21-1030. Tax on sales of less than one gallon and in metric size containers
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Terms Used In South Carolina Code 12-21-1030
- beer: has the meaning s provided pursuant to § 61-4-10(1) and (2);
(4) The word "wine" means all wines containing not more than twenty-one per cent of alcohol by volume; and
(5) (Reserved);
(6) The word "producer" means a brewery or winery or a manufacturer or bottler or an importer into the United States of beer or wine, or both. See South Carolina Code 12-21-1010
If beer be offered for sale in bottles or cans, there shall be levied and collected a tax of six-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected a tax of six cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths cents per liter.