South Carolina Code 61-6-1130. Tastings and sales of alcoholic liquors; remission of taxes; maintenance of records
Current as of: 2023 | Check for updates
|
Other versions
(A) A micro-distillery or manufacturer desiring to offer tastings and sales of alcoholic liquors to consumers at its licensed premises shall remit taxes to the department for alcoholic liquors sold and dispensed in an amount equal to taxes paid by wholesalers on alcoholic liquors.
(B) Alcoholic liquors produced and sold on a licensed premises pursuant to this subarticle must be taxed and remitted as provided in Chapter 33 of Title 12. The micro-distillery or manufacturer licensee shall maintain adequate records to ensure the collection of this tax.