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In response to the challenges of COVID-19 and in accordance with Executive Order 2020-12, the South Carolina Department of Revenue (SCDOR) is moving the due date for Income Tax returns and payments originally due April 15, 2020 to July 15, 2020 and is temporarily allowing retailers who meet certain requirements to sell sealed containers of beer and wine for curbside/drive-thru pickup for off-premises consumption.


Income Tax Deadline Change

The SCDOR is aligning with the IRS guidance issued on March 21 and is extending the Income Tax filing and payment due date from April 15, 2020 to July 15, 2020.

This filing and payment relief is applied to all Income Tax taxpayers automatically; you do not need to file any additional forms or call the SCDOR to qualify. The SCDOR encourages individual taxpayers to use the electronic filing options available at

"We are hopeful that pushing the Income Tax filing and payment deadline to July 15 will provide South Carolinians some peace of mind during this uncertain time," said SCDOR Director Hartley Powell.

The SCDOR is continuing to issue Individual Income Tax refunds as quickly as possible and does not anticipate any processing delays at this time. Visit to learn more about refund processing and to view your refund status.

The SCDOR originally announced all tax returns and payments due April 1 through June 1 will now be due June 1, 2020. This relief remains in place for all taxes administered by and returns filed with the SCDOR, other than Income Taxes. Learn more at and in Information Letter 20-4.


Temporary Relief Allowing Curbside Beer and Wine Pickup

South Carolina Regulation 7-702.51 has been temporarily suspended, allowing current holders of a valid On or Off-Premises Beer/Wine Permit who meet certain requirements to sell sealed containers of beer and wine for curbside/drive-thru pickup for off-premises consumption.

Qualifying retailers may now offer curbside delivery or pickup of beer and wine through a curbside service under the following conditions:

  1. The retailer must have a clearly designated curbside/drive-thru area abutting or adjacent to their business.
  2. Customers purchasing the beer/wine must provide a valid government ID at the time of pickup proving they are 21 or older.
  3. Retailers cannot allow curbside/drive-thru pickup of beer/wine to an intoxicated person or to anyone under the age of 21.
  4. Employees delivering the sealed containers of beer/wine to customer vehicles for curbside/drive-thru pickup must be 18 years of age or older.
  5. Curbside delivery and pickup of alcoholic liquors, as defined by South Carolina Code of Laws Section 61-6-20, as amended, is prohibited.
  6. This waiver does not authorize or apply to open containers or to delivery services, including third-party delivery.

This temporary suspension of Regulation 7-702.5 is only effective while South Carolina remains in the officially declared COVID-19 State of Emergency. Learn more about Alcohol Beverage Licensing at and more about this temporary relief in Information Letter 20-5.

"We hope temporarily allowing curbside/drive-thru pickup of beer and wine will help businesses as we all navigate these uncertain and challenging times," said Powell. "We appreciate taxpayers' patience and understanding as we work to meet our mission and provide the best service possible in this rapidly changing environment."


SCDOR resources are available for taxpayers during this period of social distancing:

  • Use the SCDOR's available online services. Visit MyDORWAY, the SCDOR's free online tax system, at, to securely manage your South Carolina taxes from a smartphone or computer.
  • Help protect yourself and prevent the spread of COVID-19 by calling or emailing the SCDOR instead of visiting in person. Find phone numbers and email addresses at

Visit for federal tax relief information.

Visit the SCDOR's website at and review SCDOR Information Letter 20-3, Information Letter 20-4, and Information Letter 20-5 for more about how the SCDOR is responding to COVID-19.

Connect with the SCDOR on Facebook and Twitter to stay up-to-date with the latest news and tax tips.


17-702.5. Drive-In/Drive-Thru Establishments Prohibited. A permit holder, employee of a permit holder, or agent of a holder must not sell or deliver beer or wine to anyone who remains in a motor vehicle during the transaction. This regulation is specifically intended to prohibit the sale of beer and wine at drive-in/drive-thru establishments and on a curb service basis.

SCDOR Public Information Office

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