Beer Taxes | South Carolina Department of Revenue

The SCDOR's Miscellaneous Tax Section oversees reports and returns for licensed beer importers, producers, wholesalers, and breweries.

Reporting and filing requirements

All beer taxes must be filed and paid electronically on MyDORWAY. This includes submitting any required reports.

Beer importers

Detailed invoices of beer shipments into South Carolina to licensed beer wholesalers must be submitted to the SCDOR. The invoices should show in detail the quantity, type, brand, size, point of origin, and point of destination. Registered importers/producers are required to attach invoices when completing the Beer Importer Report (L-BW-I-1) on MyDORWAY.

Due Date: By the 10th of each month (for example, your January return is due by February 10)

Beer wholesalers & breweries

The Beer Wholesaler Excise Tax is imposed on any person who:

makes the first sale within South Carolina or
sells or distributes any quantity of beer to any other person for resale.

The current Beer Excise Tax rate is $0.006 per ounce.

Every person subject to the tax is required to file and pay the Beer Wholesalers Monthly Report (L-600) electronically on MyDORWAY. A letter is sent when a new account is opened.

Due date: By the 20th of each month (for example, your January return is due by February 20)

Brewpubs

Beer brewed at a brewpub, as defined by SC Code Section 61-4-1700, is taxed based on the number of gallons of beer produced.

The current Brewpub Excise Tax rate is $0.77 per gallon.

Every person subject to the tax is required to file a Monthly Brewpubs Return (L-2169) electronically on MyDORWAY.

Due date: By the 20th of each month (for example, your January return is due by February 20)

Most Beer Tax forms are electronically mandated, but the SCDOR does still accept paper copies of these forms:

Credit For Damaged, Destroyed, Returned, or Short Shipment Beer (L-600-CM)
Affidavit for Sales of Beer/Wine to the Military (L-BW-603)

Need help?

Phone: 803-896-1970
Email: BeerTax@dor.sc.gov

Additional information for breweries

Sales to retail customers

Breweries with the required ABL permits may make sales for on- or off-premises consumption to retail customers. Breweries must pay Beer Excise Tax on all beer that is brewed on-premises and sold to individual customers for on- or off-premises consumption. These Beer Excise Taxes must be reported on the brewery’s Beer Wholesalers Monthly Report.

Sales to wholesalers and distributors

Breweries should not include beer that is sold to a licensed wholesaler or distributor on their Beer Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Beer Excise Tax on beer purchased from breweries. Breweries should keep records to differentiate beer sold to retail customers and beer sold to wholesalers and distributors.

Transfers

Licensed breweries with 100% identical ownership can lawfully transfer beer between themselves. The annual transferred volume of beer cannot exceed the annual produced volume of beer.

Samples and tastings

SC breweries may offer customers samples and retail sales of beer at the brewer for on premise consumption in conjunction with a tour of the licensed premises (see ABL for more information). Beer Excise Tax is due on the beer used for sampling, and breweries must indicate the total number of people touring each month on their Beer Wholesalers Monthly Report.

Licensing & tax accounts

The SCDOR's Alcohol Beverage Licensing (ABL) section administers and regulates all beer, wine, and liquor licenses and permits, including:

Beer & Wine Producer or Importer permit (PBP)
Beer & Wine Wholesaler/Distributor permit (PWB)
Brewpub permit (PBB)*
Brewery permit (PWY)

*The PBB permit also authorizes the sale of wine and beer for on premise consumption. These sales are subject to Sales & Use Tax.

The SCDOR’s Miscellaneous Tax section oversees your Alcohol Tax reporting requirements, and you will continue to work with our ABL section on licensing issues and questions.

Getting a tax account

You need an Alcohol Tax account to file and pay on MyDORWAY.

The SCDOR will automatically create a Beer Tax account for you once the ABL permit has been issued.

Closing your account?
You are not able to close Alcohol Tax accounts on MyDORWAY. To close your account, complete the ABL Closing Form (L-1278) and return it to the address on the form with your alcohol license attached.
If you have any questions concerning the closing of your business or completion of this form, call 803-898-5864.

The destruction of beer must be witnessed by a Revenue Officer from the SCDOR. Contact us at BeerTax@dor.sc.gov 7-10 days before the destruction of beer with your request.

A consumer can bring or have shipped any amount of beer/wine into South Carolina, provided such beer/wine is to be used solely for personal consumption and not for resale. All such beer/wine must be cleared through U.S. Customs, and all South Carolina taxes must be paid prior to the release of any such beer/wine from Customs. An affidavit for Importation of Beer/Wine and appropriate tax forms can be obtained by emailing BeerWineClearance@dor.sc.gov. Please also be advised that there are stringent labeling requirements of any such product shipped.

No wine ordered or shipped under these statutory provisions may contain more than twenty-one (21%) percent alcohol by volume. See SC Code Section 61-4-10(3).

No beer ordered or shipped under these statutory provisions may contain more than fourteen (14%) percent alcohol by weight. See SC Code Sections 61-4-10(1) and 61-4-10(2).

Until June 2, 2003, a consumer could have shipped or brought up to 10 cases of beer/wine into the state of South Carolina for personal consumption. However, SC Code Section 12-21-1610 was amended to eliminate the specific number of cases that can be brought into South Carolina for personal use or consumption.

Mailing address:

South Carolina Department of Revenue | Miscellaneous Tax Section - Beer Tax | PO Box 125 | Columbia, SC 29214-0136