Wine Taxes | South Carolina Department of Revenue

The SCDOR's Miscellaneous Tax Section oversees reports and returns for licensed wine wholesalers and out of state wine shippers.

Current tax rates:

Wine: $0.90 per gallon, or $0.2535 per liter
Out of State Wine Shippers: $0.2535 per liter

Additional tax rates:

Wine sold by the gallon: $0.18 per gallon
Wine sold in less than 1 gallon sizes: $0.012 per 8 ounces
Wine sold by the liter: $0.0507 per liter

Reporting and filing requirements

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

Out-of-state wine shippers

A tax is imposed on any person who imports wine directly to South Carolina residents for use or consumption within South Carolina for which the tax imposed by has not been paid.

Every person subject to this tax is required to file Out-of-State Wine Shipper Tax Report (L-2166) on MyDORWAY.

Due date: Annually by January 20

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

Wine Transfer to Other Wholesalers (L-601 A)
Credit for Damaged, Destroyed, Returned, or Short Shipment Wine (L-601 CM)
Affidavit for Sales of Beer/Wine to the Military (L-BW-603)

Need help?

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

Wine importers

Invoices of wine shipments into South Carolina to licensed wine wholesalers must be submitted to the SCDOR. The invoice should show in detail the quantity, type, brand, size, point of origin, and destination.

Registered importers are required to attach invoices when completing the Wine Importer Report (L-BW-I-4) on MyDORWAY.

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

Wine wholesalers

Beginning with the August 2025 return, the SCDOR recently corrected the Additional Tax rates on the Wine Wholesalers Monthly Report (L-601) to match the rates set by SC Code Section 12-21-1310:

Wine sold by the gallon: $0.18 per gallon
Wine sold in less than 1 gallon sizes: $0.012 per 8 ounces
Wine sold by the liter: $0.0507 per liter

These rates are automatically calculated when you file your return on MyDORWAY.

An Excise Tax is imposed on any person who:

Makes the first sale within South Carolina or
Sells or distributes any quantity of wine to any other person for resale.

Every person subject to the tax is required to file the Wine Wholesalers Monthly Report (L-601) electronically on MyDORWAY.

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

Additional information for wineries

Sales to retail customers

Wineries with the required ABL permits may make sales to retail customers or for wholesale. Wineries must pay Wine Excise Tax on all wine that is produced on-premises and sold to individual customers or to retailers. These Wine Excise Taxes must be reported on the winery’s Wine Wholesalers Monthly Report.

Sales to wholesalers and distributors

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

Tastings

Wineries with the required ABL permits may offer customers tastings in conjunction with a tour of their licensed premises. They must pay Wine Excise Tax on the wine used for tastings.

Licensing & tax accounts

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

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)
Out-of-State Wine Shipper permit (PWS)
Basic Winery Permit (PWY)

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.

The SCDOR automatically creates a Wine Tax account 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 wine must be witnessed by a Revenue Officer from the SCDOR. Contact us at WineTax@dor.sc.gov 7-10 days before the destruction of wine 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 - Wine Tax | PO Box 125 | Columbia, SC 29214-0136