South Carolina Code 12-21-1020. Tax on beer and wine in containers of one gallon or more
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Terms Used In South Carolina Code 12-21-1020
- 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
There shall be levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per ounce and on all wines offered for sale in this State a license tax of ninety cents per gallon or fractional quantity thereof.