South Carolina Code 12-21-1085. Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions
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Terms Used In South Carolina Code 12-21-1085
- 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 - wholesaler: means any person who makes the first sale within this State or who sells or distributes any quantity of beer or wine to any other person for resale, but the term shall not include any person who produces wine in the State from fruits grown within the State by or for the manufacturer;
(2) The word "retailer" means any person who sells or distributes any quantity of beer or wine to a consumer;
(3) The word "beer" has the meanings 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
Except as provided in § 12-21-1035 and Article 9, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax or the local hospitality tax, and include licenses for its delivery by the wholesaler.