Liquor Taxes | South Carolina Department of Revenue

The SCDOR's Miscellaneous Tax Section oversees reports and returns for licensed liquor wholesalers and distilleries.

The Liquor Excise Tax Rate is $0.71825 per liter.

Reporting and filing requirements

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

Licensed wholesalers and distillers are required to file the Liquor Wholesalers Monthly Report (L101).

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

Additional information for distilleries

Sales to retail customers

Micro-distilleries and liquor manufacturers with the required ABL licenses may make sales for on- or off-premises consumption to retail customers. Micro-distilleries and liquor manufacturers must pay Liquor Excise Tax on all liquor that is manufactured on-premises and sold to individual customers for on- or off-premises consumption. These Liquor Excise Taxes must be reported on the micro-distillery’s or liquor manufacturer’s Liquor Wholesalers Monthly Report.

Sales to wholesalers and distributors

Micro-distilleries and liquor manufacturers should not include liquor that is sold to a licensed wholesaler or distributor on their Liquor Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Liquor Excise Tax on liquor purchased from micro-distilleries and liquor manufacturers. Micro-distilleries and liquor manufacturers should keep records to differentiate liquor sold to retail customers and liquor sold to wholesalers and distributors.

Tastings

Micro-distilleries and liquor manufacturers with the required ABL licenses may offer customers tastings in conjunction with a tour of their licensed premises. Effective May 17, 2021, distilleries should not pay Liquor by the Drink Tax on liquor used for tastings. The cost of the tour should reflect the amount of alcohol offered for the tasting; the base price should equal the cost of one ounce of alcohol and increase in half-ounce increments. See Revenue Ruling #22-1.

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

Affidavit For Military Sales of Alcoholic Liquors (L-AL-104)
Credit For Damaged Alcoholic Liquors or Return to Manufacturer (L-AL-105-CM)

Need help?

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

Licensing & tax accounts

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

Creating a new account

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

Contracting Liquor Producer license (PLP)
Liquor Manufacturer license (PML)
Liquor Micro Distillery license (PMD)
Liquor Producer or Importer license (PLP)
Liquor Warehouse license (PLW)
Liquor Wholesaler/Distributor license (PWL)

The SCDOR automatically creates a Liquor Tax account once the ABL license 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.

Mailing address:

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