Extended due dates related to COVID-19 tax relief have passed. Learn more about past tax relief and temporary relief related to nexus and withholding in the FAQs below. This page will be updated if more relief is issued. If you have questions about extended due dates, email taxrelief@dor.sc.gov. 

     Economic Impact Payments related to the 2020 COVID-19 response are issued by the IRS, not the SCDOR. Learn more about Economic Impact Payments and federal tax relief at irs.gov/coronavirus.

Temporary Regulation Suspension
In accordance with Executive Order 2020-12, South Carolina Regulation 7-702.5 has been temporarily suspended, so current holders of a valid On or Off-Premises Beer/Wine Permit who meet certain requirements may sell sealed containers of beer and wine for curbside/drive-thru pickup for off-premises consumption. This temporary suspension of Regulation 7-702.5 is only effective while South Carolina remains in the officially declared COVID-19 State of Emergency. 

On-Premises Sale and Consumption of Beer, Wine, and Liquor Prohibited After 11:00 p.m. 

In accordance with Executive Order 2020-45, the sale or consumption of beer, wine, or alcoholic liquor on a licensed premises is prohibited after 11:00 p.m. each night until further notice. The governor's order applies to any holder of the following licenses:

• On-Premises Beer and Wine Permits and 7-Day On-Premises Beer and Wine Permits
  
• Instate Winery Permit, Domestic Winery Permit, and 7-Day Winery Permit
  
• Brewpub Beer Permit and Brewery Permit
• Business Liquor by the Drink License and Non-Profit Private Club Liquor by the Drink License
• Special Event Permit and Special Non-Profit Event Permit
  

The order does not apply to beer, wine, and liquor sold at convenience or grocery stores, wine and liquor stores, or retail businesses for off-premises consumption.

     Learn more here. 

Local Option Permits Extended

If a business had a valid Local Option Permit between March 18 and May 11, the SCDOR  automatically extended the permit to include up to eight consecutive Sundays.

• If the permit expired during this timeframe, the permit holder will receive a Temporary Local Option Permit beginning May 24 with instructions to post alongside their Liquor by The Drink License.
• If the permit has not expired, the SCDOR will send the permit holder a Temporary Local Option Permit extending the expiration date of their current permit. The Temporary Local Option Permit must be posted alongside their current Liquor by The Drink License.
  

Did the SCDOR offer tax relief to individuals and businesses impacted by the COVID-19 outbreak?
Yes. We automatically applied the following tax relief for all applicable returns and payments:

• Income Taxes: We aligned with the IRS and extended the filing and payment due date for Income Taxes due April 1 – July 15 to July 15, 2020. This included the April 15 Individual Income Tax due date and estimated payments due June 15. 
  

• Other state taxes: As announced on March 17, other state returns and payments due April 1 – June 1 were instead due June 1, 2020. This includes Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes that are filed with and/or paid to the SCDOR. 
  

• Coin Operated Devices: The due date to pay and renew biennial and owner/operator licenses that expired May 31, 2020 was extended to July 31, 2020.
  

• Learn more in Information Letters 20-3, 20-4, 20-5, 20-8, and 20-9.
  

What can I do if I can't afford to pay my taxes because of COVID-19?
We offer payment plan options for tax bills. Visit dor.sc.gov/payplan for more information.

If I have employees temporarily working remotely in South Carolina or outside of South Carolina due to COVID-19, does that impact my employer withholding?
Review Information Letters 20-11, 20-24, and 20-29 for more information on how temporary remote working due to COVID-19 impacts employer withholding.

Have I established nexus in South Carolina if I have employees temporarily working in South Carolina due to COVID-19?
The SCDOR will not use changes solely in an employee’s temporary work location due to the remote work requirements arising from, or during, the COVID-19 relief period (March 13, 2020 – June 30, 2021) as a basis for establishing nexus (including for Public Law 86-272 purposes) or altering apportionment of income. Learn more in Information Letters 20-11, 20-24, and 20-29.

Will I need to pay taxes on the Economic Impact Payment I received from the IRS?

The IRS is issuing federal Economic Impact Payments, sometimes referred to as stimulus payments, as authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). For South Carolina Income Tax purposes, the Economic Impact Payment is not taxable. Learn more in Information Letter 20-13. 

The SCDOR is not responsible for and cannot provide assistance related to these payments. Learn more about Economic Impact Payments and federal tax relief at irs.gov/coronavirus.

Email the tax area you have questions for using the contact information provided at dor.sc.gov/contact. You can also send us a message if you have a MyDORWAY account and are logged in by clicking Send DOR a Message in the I Want To menu. 

Where can I get more information about the virus?
For the latest information about the virus in South Carolina, visit the South Carolina Department of Health and Environmental Control's dedicated webpage, scdhec.gov/COVID19.