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

Phone: 803-896-1970


  • Out of State Wine Shippers Report: This tax is imposed on any person who imports wine directly to South Carolina Residents, for which the tax imposed by has not been paid, for use or consumption within South Carolina. Every person subject to the tax is required to file Form L-2166.
  • Wine Importer Report: Invoices of wine shipments into South Carolina to licensed wine wholesaler must be mailed to the SCDOR. The invoice should show in detail the quantity, type, brand, size, the point of origin and the destination. The registered importer/producer is required to attach the invoices to the completed Form L-BW-I-4.
  • Wine Wholesaler Excise Tax: This excise tax is imposed on any person who makes the first sale within South Carolina, or who sells or distributes any quantity of wine to any other person for resale. Every person subject to the tax is required to file Form L-601.
  • Samples and Sales of Wine at Wineries: SC wineries may offer customers samples and retail sales of wine at the winery for on premise consumption in conjunction with a tour of the licensed premises (see ABL FAQ's for more information). Wine excise tax is due on the withdrawal of wine used in sampling as well as sale of wine for use in this state.

How to File:

 All Wine Wholesalers and Out of State Wine Shippers must file and pay electronically.


Tax Rates:

  • Wine: $0.90 per gallon, or $0.2535 per liter
  • Out of State Wine Shippers: $0.2535 per liter

Due Dates:

  • Out of State Wine Shipper Tax Report: Filed, annually, by January 20 of each year
  • Wine Importer Report: Filed by the 10th of each month
  • Wine Wholesaler Excise Tax: Filed within 20 days from the close of each month