SCDOR's Miscellaneous Tax Section oversees the following reports and returns for licensed wine wholesalers and out of state wine shippers:
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
Out of State Wine Shipper Tax Report electronically on
Wine Importer Report
Invoices of wine shipments into South Carolina to licensed wine wholesalers must be submitted to SCDOR. The invoice should show in detail the quantity, type, brand, size, the point of origin, and the destination. Registered importers/producers are required to attach invoices when completing the Wine Importer Report on MyDORWAY; or if filing by paper, you can include hard copies of the invoices when you mail in the completed Wine Importer Report (L-BW-I-4) form.
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 the Wine Wholesalers Monthly Report electronically on
Sales to retail customers: Wineries with the required
ABL permits may make sales to retail customers or for wholesale. Wineries must pay Wine Excise Tax on all wine that is produced on-premises and sold to individual customers or to retailers. These Wine Excise Taxes must be reported on the winery’s
Wine Wholesalers Monthly Report.
Sales to wholesalers and distributors: Wineries should not include wine that is sold to a licensed wholesaler or distributor on their Wine Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Wine Excise Tax on wine purchased from wineries. Wineries should keep records to differentiate wine sold to retail customers and wine sold to wholesalers and distributors.
Tastings: Wineries with the required
ABL permits may offer customers tastings in conjunction with a tour of their licensed premises. They must pay Wine Excise Tax on the Wine used for tastings.
- Wine: $0.90 per gallon, or $0.2535 per liter
- Out of State Wine Shippers: $0.2535 per liter
How to File & Pay:
All wine wholesalers and out-of-state wine shippers
must file and pay wine taxes electronically on MyDORWAY
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period
file and pay electronically on MyDORWAY
Out of State Wine Shipper Tax Report
: Filed annually by January 20 of each year
Wine Importer Report
: Filed by the 10th of each monthWine Wholesaler Excise Tax
: Filed within 20 days from the close of each month