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

Phone: 803-896-1970



Every licensed wholesaler or person doing business in South Carolina engaging in the business of selling alcoholic liquors is required to make a report of all alcoholic liquors offered for sale within South Carolina,  pay a license tax and pay excise tax. In addition to any and all other taxes or licenses, there is a tax levied and collected on all alcoholic liquors offered for sale in South Carolina. Every person subject to the tax is required to file Form L-101.

Samples and Sale at Micro-Distilleries and other liquor manufactures: South Carolina micro-distilleries or manufacturers may offer customers samples and retail sales of alcoholic liquors for on premise consumption in conjunction with a tour of the licensed premises. Liquor wholesaler excise tax is due on the withdrawal of alcoholic liquors used in sampling as well as sale of alcoholic liquor for use in this state. In the event a Micro-Distiller or liquor manufacturer charges for any samples or tastings, whether directly (i.e. $2 for each half-ounce "shot") or indirectly (i.e. charging admission for a tour), retail sales tax and appropriate liquor by the drink taxes must be remitted. (see ABL FAQ for more information​)

Tax Rates:

  • Liquor Excise Tax: $0.71825 per liter

How to File:

 All Beer, Wine, and Liquor Wholesalers must file and pay electronically.


Due Dates:

 Within 20 days of the close of each month.