South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
Section 117-1200.1 - Sales to Governmental Reservations
Universal Citation: SC Code Regs 117-1200.1
Current through Register Vol. 48, No. 3, March 22, 2024
Any wholesale liquor dealer is permitted to deliver from his stock of alcoholic liquors to Officer's Clubs, Canteens, or other such organizations located on government reservations when such purchases are permitted under the regulations of the Federal Government. Such deliveries by wholesalers to be made in a vehicle owned and operated by such wholesaler or by a common carrier. The wholesaler will be required to pay the additional taxes on wholesale sales as imposed in Sections 12-33-410 and 12-33-420 as amended.
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