reglab/housing_qa huggingface dataset:
SC Code § 12-33-410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-410. Imposition of tax; rate.

 In addition to all other taxes levied, assessed, collected, and paid in respect to alcoholic liquors, every licensed wholesaler shall be subject to the payment of a tax of one dollar and eighty-one cents on each standard case of alcoholic liquors.  HISTORY: 1962 Code Section 65-1281; 1952 Code Section 65-1281; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 151, Part II, Section 22A; 1984 Act No. 512, Part II, Section 41.
SC Code § 12-33-420 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-420. Additional tax; rate; payment and collection; penalties; disposition of proceeds.

 Every licensed wholesaler shall pay an additional tax of fifty-six cents on each standard case of alcoholic liquors sold. The tax shall be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall be deposited into the State Treasury to the credit of the state's general funds, and shall not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities.  HISTORY: 1962 Code Section 65-1281.1; 1969 (56) 444, 653; 1972 (57) 3013; 1973 (58) 623; 1983 Act No. 151, Part II, Section 22B; 1984 Act No. 512, Part II, Section 41; 1993 Act No. 181, Section 191.
SC Code § 12-33-425 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-425. Nine percent surtax on alcoholic liquor.

 Notwithstanding any other provision of law relating to taxes on alcoholic liquor there is hereby levied an additional surtax of nine percent on all taxes imposed upon alcoholic liquors sold in this State which shall be collected from the wholesalers of such products on a monthly basis in accordance with procedures prescribed by law for the collection of all other taxes on alcoholic liquor. Revenue derived from such surtax shall be deposited into the State Treasury to the credit of the State's General Fund and shall not be subject to the provisions of Section 12-33-30 of the 1976 Code, as amended, and Section 61-5-150 relating to the distribution of alcoholic liquor revenue to counties and municipalities.  For the fiscal year 1976-77, the proceeds of the surtax levied in this section shall be applied to increasing by four and one-half dollars per pupil the appropriation in Part I, Section 31, 1976 Act No. 709, for "school district operational aid", to be apportioned on the same basis as funds appropriated in the said section for this purpose:  Provided, Further, If the tax derived from 9% surtax on alcoholic liquor is not adequate, the additional $4.50 shall be proportionately reduced.  HISTORY: 1976 Act No. 709, Part II, Section 13.
SC Code § 12-33-430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-430. "Standard case of alcoholic liquors" defined.

 For the purpose of this article "a standard case of alcoholic liquors" is a package or case containing not more than three gallons and not less than two and four-tenths gallons and any package or case containing more than three gallons or less than two and four-tenths gallons shall be taxed proportionately, based on the total tax per standard case as levied in this article for each three gallons. Provided, that for alcoholic liquors offered for sale in metric size containers "a standard case of alcoholic liquors" is a package or case containing not more than twelve liters and not less than nine liters and any package or case containing more than twelve liters or less than nine liters shall be taxed proportionately, based on the total tax per standard case as levied in this article for each twelve liters.  HISTORY: 1962 Code Section 65-1282; 1952 Code Section 65-1282; 1951 (47) 710; 1973 (58) 150; 1976 Act No. 646, Section 3.
SC Code § 12-33-440 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-440. Tax not computed in markup or passed on to consumer.

 The tax provided in Section 12-33-410 must be absorbed by the licensed wholesaler and in no case shall such tax be computed in the markup provided by law, nor shall it be made a part of the consumer price.  HISTORY: 1962 Code Section 65-1283; 1952 Code Section 65-1283; 1951 (47) 710; 1956 (49) 1841.
SC Code § 12-33-450 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-450. Monthly reports.

 Every wholesaler of alcoholic liquors shall file with the department on or before the twentieth day of each calendar month a report covering all sales of alcoholic liquors during the preceding month.  HISTORY: 1962 Code Section 65-1284; 1952 Code Section 65-1284; 1951 (47) 710; 1956 (49) 1841; 1983 Act No. 24, Section 5; 1992 Act No. 501, Part II, Section 34C.
SC Code § 12-33-460 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-460. Additional tax upon each case sold.

 In addition to the tax levied under Section 12-33-410, every licensed wholesaler shall pay additional tax of two dollars and ninety-nine cents on each standard case of alcoholic liquors sold.  HISTORY: 1962 Code Section 65-1285; 1952 Code Section 65-1285; 1951 (47) 710; 1956 (49) 1841; 1962 (52) 2165; 1983 Act No. 151, Part II, Section 22C; 1984 Act No. 512, Part II, Section 41.
SC Code § 12-33-470 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-470. Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer.

 The tax levied in Section 12-33-460 shall be paid by the licensed retailer to the wholesaler from whom such alcoholic liquors are purchased. In no case shall such tax be computed in the markup provided by law and in no case shall it be made a part of the consumer price.  HISTORY: 1962 Code Section 65-1286; 1952 Code Section 65-1286; 1951 (47) 710; 1956 (49) 1841.
SC Code § 12-33-475 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-475. Military tax exemption.

 Alcoholic liquors subject to tax under the provisions of this chapter are exempt from this tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine, or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State.  HISTORY: 1996 Act No. 415, Section 4.
SC Code § 12-33-480 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-480. Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties.

 The tax levied in Sections 12-33-410 and 12-33-460 shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month every person on whom the tax is levied or imposed by Sections 12-33-410 and 12-33-460 shall render to the department, on a form prescribed by it, a statement showing the number of cases of alcoholic liquors sold for the next preceding month, together with such other information as the department may require. At the same time the report is filed, the person shall pay to the department the amount of taxes due. The taxes provided in Sections 12-33-410 and 12-33-460 constitute a debt payable to the State by the persons against whom they are charged and all the taxes, penalties, and assessments constitute a first lien upon all property of such persons. The taxes, penalties, or interest in this section must be assessed and collected in the same manner and with like effect as other taxes are assessed and collected by the Department of Revenue. A return is considered filed on time if it is mailed and postmarked on or before the date it is required by law to be filed. Any person failing to file a return required by this section must be assessed a penalty of not more than one thousand dollars which must be assessed and collected in the same manner and with like effect as other taxes collected by the Department of Revenue. Any person required by this section to pay any tax and who fails to do so within the time allotted shall pay, in addition to the tax, a penalty of twenty-five percent of the tax and interest at one half of one percent per month or fraction of a month from the date the tax was originally due to the date of the payment of the tax and penalty. The Department of Revenue may in its discretion waive or reduce the penalty or interest or any part thereof prescribed in this section. The provisions of Section 12-33-450 shall determine the payment of taxes for the month of June.  HISTORY: 1962 Code Section 65-1286.1; 1962 (52) 2165; 1983 Act No. 24 Section 6; 1993 Act No. 181, Section 192.
SC Code § 12-33-485 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-485. Discount for timely payment of tax.

 When a return required by this chapter is filed and the taxes shown due on the return are paid in full on or before the final due date, including any date to which the time for making the return and paying the tax has been extended by the Department of Revenue, the person must be allowed a discount equal to one percent of the taxes shown to be due by the return. In no case shall any discount be allowed if either the return or the tax thereon is received by the department after the date due, or after the expiration of any extension granted by the department. The discount permitted a person under this section shall not exceed forty thousand dollars during any one fiscal year.  HISTORY: 1984 Act No. 512, Part II, Section 65A; 1993 Act No. 181, Section 193.
SC Code § 12-33-490 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-490. Collection and use of additional taxes.

 The additional taxes levied in this article shall be paid to and collected by the department and, when collected, shall be paid into the State Treasury for credit to the general fund of the State for school use.  HISTORY: 1962 Code Section 65-1288; 1952 Code Section 65-1288; 1951 (47) 710.
SC Code § 12-33-500 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-500. Article shall be supplementary.

 This article shall be supplementary and in addition to all other legislation on this subject.  HISTORY: 1962 Code Section 65-1289; 1952 Code Section 65-1289; 1951 (47) 710.
SC Code § 12-33-610 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-610. Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.

 Any person found in possession of materials mixed in such manner as to produce alcohol or any mixture in the process of fermentation shall be subject to a tax at the rate of fifty-one cents per gallon or fraction thereof of such mixture and the possession of such mixture shall be prima facie evidence that no State tax has been paid when such mixture is found at or near the location of an illicit alcohol manufacturing facility.  HISTORY: 1962 Code Section 65-1302; 1955 (49) 239.
SC Code § 12-33-620 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-620. Duty of officer discovering mixture; notice of tax due; time for payment.

 The officer discovering the mixture subject to tax under Section 12-33-610 shall notify, in writing, the Department of Revenue, advising it of the quantity discovered, together with the name and address of the person liable therefor. The department shall send by registered mail duplicate notices to the officer and the person liable for the tax giving the amount due and allowing ten days from the date of receipt of such notice for the payment of such tax.  HISTORY: 1962 Code Section 65-1303; 1955 (49) 239; 1993 Act No. 181, Section 194.
SC Code § 12-33-630 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 33 - Alcoholic Beverages Taxes|Section 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection.

 After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.  HISTORY: 1962 Code Section 65-1304; 1955 (49) 239; 1993 Act No. 181, Section 195.
SC Code § 12-35-10 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-10. Short title.

 This act may be cited as the "Simplified Sales and Use Tax Administration Act".  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-20. Definitions.

 As used in this chapter:  (1) "Agreement" means the Streamlined Sales and Use Tax Agreement.  (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.  (3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.  (4) "Department" means the South Carolina Department of Revenue.  (5) "Director" means the director of the department.  (6) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.  (7) "Sales tax" means the tax imposed pursuant to Article 9, Chapter 36 of this title.  (8) "Seller" means a person making sales, leases, or rentals of personal property or services.  (9) "State" means a state of the United States and the District of Columbia.  (10) "Use tax" means the tax imposed pursuant to Article 13, Chapter 36 of this title.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-30. Findings of benefits of simplified sales and use tax systems.

 The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-40. Multistate discussions; delegates.

 Section 12-35-40. For the purposes of reviewing or amending, or both, the agreement embodying the simplification requirements as contained in Section 12-35-70 of this chapter, this State shall enter into multistate discussions. For purposes of the discussions, this State must be represented by four delegates. The four delegates are the director of the department or the director's designee, the Chairman of the House Ways and Means Committee or the chairman's designee, the Chairman of the Senate Finance Committee or the chairman's designee, and one delegate appointed by the Governor from the business community. Any decision concerning the agreement must be made by a majority of this state's delegation present at the meeting. Members of the delegation shall receive the mileage, subsistence, per diem, lodging, airfare, and other business expenses authorized by law for members of state boards, committees, and commissions and must be paid from sales and use tax collections.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002; 2003 Act No. 69, Section 3.U, eff June 18, 2003.
SC Code § 12-35-50 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-50. Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized.

 The department shall enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.  The department or the director's designee also may take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.  The director or the director's designee may represent this State before the other states that are signatories to the agreement.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-60. Scope of this chapter.

 No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of this State. Adoption of the agreement by this State does not amend or modify any law of this State. Implementation of any condition of the agreement in this State, whether adopted before, at, or after membership of this State in the agreement, must be by the action of this State.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-70. Requirements of agreement.

 The department shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:  (1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates.  (2) Uniform Standards. The agreement must establish uniform standards for the following:  (a) the sourcing of transactions to taxing jurisdictions;  (b) the administration of exempt sales;  (c) sales and use tax returns and remittances.  (3) Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.  (4) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states is not used as a factor in determining whether the seller has nexus with a state for any tax.  (5) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:  (a) restricting variances between the state and local tax bases;  (b) requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes do not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;  (c) restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes;  (d) providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.  (6) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.  (7) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.  (8) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.  (9) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-80. Nature and purpose of agreement.

 The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
SC Code § 12-35-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 35 - The Simplified Sales And Use Tax Administration Act|Section 12-35-90. Member states as only intended beneficiaries of agreement.

 (A) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the agreement.  (B) Consistent with subsection (A), no person has any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person, in any action brought under any provision of law, may challenge any action or inaction by any department, agency, or other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the agreement.  (C) No law of this State, or the application of the law, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.  HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.