Under the reporting method of tax payment on sales of beer and wine prescribed in § 12-21-1050, the Department of Revenue shall allow a discount of two percent to the wholesaler on the amount of tax reported on each monthly report.

In no case shall any discount be allowed if the taxes are not paid in full or if either the report or the taxes are received by the department after the date due, or after the expiration of any extension granted by the department.

Terms Used In South Carolina Code 12-21-1060

  • 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
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