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Bill Number: 3369 Ratification Number: 660 Act Number 574 Introducing Body: House Subject: License tax
(A574, R660, H3369)
AN ACT TO AMEND SECTION 12-21-1730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO IMPOSITION OF THE SOFT DRINK LICENSE TAX, SO AS TO DELETE THE REFERENCE TO "NEAR BEER" WITHIN THE IMPOSITION AND INCLUDE ANY PRODUCT HAVING AN ALCOHOL CONTENT OF LESS THAN ONE-HALF PERCENT OF WEIGHT OR VOLUME, AND TO AMEND SECTION 12-21-1860, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOFT DRINK LICENSE TAX, SO AS TO DELETE "NEAR BEER" FROM THE DEFINITION OF BOTTLED SOFT DRINKS AND INCLUDE WITHIN THE DEFINITION ANY PRODUCT HAVING AN ALCOHOL CONTENT OF LESS THAN ONE-HALF PERCENT OF WEIGHT OR VOLUME.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-1730 of the 1976 Code is amended to read:
"Section 12-21-1730. Every person doing domestic or intrastate business within this State and engaging in the business of selling, manufacturing, purchasing, consigning, using, shipping, or distributing, for the purpose of sale within this State, bottled drinks of every kind, including, but not limited to, the following articles or things: soda water, ginger ale, coca-cola, lime-cola, pepsi-cola, any product having an alcohol content of less than one-half percent of weight or volume, fruit juices, vegetable juices, and all drinks and other beverages and things commonly designated as 'soft drinks' are, for the privilege of carrying on the business, subject to the payment of a license tax which is measured by and graduated in accordance with the sales of the person within the State, except as otherwise provided in this article.
Every person, firm, corporation, club, or association, or any organization or individual within this State, importing, receiving, or acquiring from without the State, or from any other source, beverages commonly designated as soft drinks as contemplated by this article, for use or consumption within this State is subject to payment of license tax at the rates provided for the sale, offer for sale, or distribution of such soft drinks."
SECTION 2. Section 12-21-1860 of the 1976 Code is amended to read:
"Section 12-21-1860. 'Bottled soft drinks', as the term is used in this chapter, means any complete, finished, ready-to-use nonalcoholic drink, whether carbonated or not, including, but not limited to, soda water, ginger ale, nu-grape, coca-cola, lime-cola, pepsi-cola, budwine, any product having an alcohol content of less than one-half percent of weight or volume, fruit juice, vegetable juice, milk drinks when any flavoring or syrup is added, cider, cordials, bottled carbonated water, and all bottled preparations commonly referred to as soft drinks of whatever kind or description.
'Bottle' or 'bottles', as used in this chapter, means in every instance any closed or sealed glass, metal, paper, or other type of bottle or container, regardless of the size of the container. 'Bottled drinks', as used in this chapter, means in every instance soft drinks in any closed or sealed glass, metal, paper, or other type of bottle or container, regardless of the size of the container."
SECTION 3. The provisions of this act are effective with respect to all sales after August 31, 1988.
SECTION 4. This act takes effect upon approval by the Governor.