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Section 61-4-10. Nonalcoholic beverages defined.

SC Code § 61-4-10 (2019) (N/A)
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The following are declared to be nonalcoholic and nonintoxicating beverages:

(1) all beers, ales, porters, and other similar malt or fermented beverages containing not in excess of five percent of alcohol by weight;

(2) all beers, ales, porters, and other similar malt or fermented beverages containing more than five percent but less than fourteen percent of alcohol by weight that are manufactured, distributed, or sold in containers of six and one-half ounces or more or the metric equivalent; and

(3) all wines containing not in excess of twenty-one percent of alcohol by volume.

HISTORY: 1996 Act No. 415, Section 1; 2007 Act No. 14, Section 1; 2007 Act No. 107, Section 2.

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Section 61-4-20. Sales without taxes levied.