South Carolina § 12-21-1310 - Additional tax levied; rate.
Full text of South Carolina South Carolina Code of Laws § 12-21-1310 — Additional tax levied; rate., with citation guidance and answers to common questions.
§ 12-21-1310. Additional tax levied; rate.
In addition to any and all other taxes or licenses, there shall be levied and collected on all wines offered for sale in this State an additional tax of eighteen cents per gallon or fraction thereof, and on wines offered in quantities less than one gallon, there shall be levied and collected a tax of one and two-tenths cents for eight ounces or fraction thereof, and wine offered for sale in metric sizes a tax at the rate of five and seven one hundredths cents per liter.
HISTORY: 1962 Code SECTION 65-745; 1960 (51) 1779; 1968 (55) 2855; 1975 (59) 625.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-21-1310
What does South Carolina Code of Laws § 12-21-1310 cover?
Section 12-21-1310 ("Additional tax levied; rate.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-21-1310?
A common citation format is "South Carolina Code of Laws § 12-21-1310" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-21-1310 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.