| dc.creator | South Carolina Department of Revenue | |
| dc.date.accessioned | 2022-05-06T13:46:58Z | |
| dc.date.available | 2022-05-06T13:46:58Z | |
| dc.date.issued | 2022-03-03 | |
| dc.identifier.uri | https://dc.statelibrary.sc.gov/handle/10827/43989 | |
| dc.description.abstract | Licensed micro-distilleries in South Carolina are permitted to offer tastings to consumers that are held in conjunction with a tour of the on-site licensed premises. During the 2021 Legislative Session, Code Section 61-6-1140, concerning tours, tastings, and retail sales at micro-distilleries and manufacturing facilities, was amended effective May 17, 2021. | |
| dc.format | application/pdf | |
| dc.format.medium | Document | |
| dc.rights | Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020)) | |
| dc.subject | Advisory opinions--South Carolina | |
| dc.subject | South Carolina Department of Revenue--Periodicals | |
| dc.subject | Alcoholic beverages--Taxation--South Carolina | |
| dc.title | SC revenue ruling #22-1 | |
| dc.title.alternative | Micro-distillery and manufacturing facility tours and liquor tastings (liquor by the drink tax, admissions tax, and sales tax) | |
| dc.type | Text | |
| sd.specifications | This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC. | |
