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South Carolina Department of Revenue
Miscellaneous Tax Section
Beer Tax
P.O. Box 125
Columbia, SC 29214-0136

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

Summary:

Beer Importer Report: Invoices of beer shipments into South Carolina to licensed beer wholesaler must be mailed to the SCDOR. The invoice should show in detail the quantity, type, brand, size, the point of origin and the point of destination. The registered importer/producer is required to attach the invoices to the completed Form L-BW-I-1.

Beer Wholesaler Excise tax is imposed on any person who makes the first sale within South Carolina or who sells or distributes any quantity of beer to any other person for resale. Every person subject to the tax is required to file the Form L-600. A letter is sent when a new account is opened.

Sample and Sales of Beer at Breweries: 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 FAQ's for more information). Beer excise tax is due on the withdrawal of beer used in sampling as well as sale of beer for use in this state. Breweries must email a monthly statement to the SCDOR indicating the total number of people touring the licensed brewery per month.

Beer Excise Tax is due on the withdrawal of beer used in sampling as well as sale of beer for use in this state. Also the breweries must email a monthly statement to the SCDOR indicating the total number of people touring the licensed brewery monthly.

Brewpub Excise Tax: Beer brewed on a permitted premise pursuant to Article 17, Chapter 4 of Title 61, must be taxed based on the number of gallons of beer produced on the permitted premises. Every person subject to the tax is required to file Form L-2169.

 

Due Dates:

  • Beer Importer: On or before the tenth of the month following date of sale
  • Beer Wholesaler: Within 20 days from close of each month.
  • Brewpub Excise Tax: Within 20 days from the close of each month

eServices:

   MyDORWAY: File and pay beer taxes online.  

Electronic Funds Transfer (EFT)- Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.