Beer taxpayers must file and pay all beer taxes electronically on MyDORWAY. This includes submitting any required reports.
Need to create an account? The SCDOR will automatically create a Beer Tax account for you once you are issued an ABL permit.
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)
The Beer Wholesaler Excise Tax is imposed on any person who:
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)
The Beer Wholesaler Excise Tax is imposed on any person who:
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)
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.
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:
Phone: 803-896-1970
Email: BeerTax@dor.sc.gov
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 SCDOR's Alcohol Beverage Licensing (ABL) section administers and regulates all beer, wine, and liquor licenses and permits, including:
*The PBB permit also authorizes the sale of wine and beer for on-premises consumption. These sales are subject to Sales & Use Tax.
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.
South Carolina Department of Revenue | Miscellaneous Tax Section - Beer Tax | PO Box 125 | Columbia, SC 29214-0136
