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TO AMEND ARTICLE 7, CHAPTER 21, TITLE 12 OF THE 1976 CODE, BY ADDING SECTION 12-21-1085, TO PROVIDE WITH CERTAIN EXCEPTIONS THAT THE TAXES PROVIDED FOR IN ARTICLE 7 ARE IN LIEU OF ALL OTHER TAXES ON BEER AND WINE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 7, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-1085. Except as provided in Section 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."
SECTION 2. This act takes effect upon approval by the Governor.
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