Beer
SCDOR's Miscellaneous Tax Section oversees the following reports and returns for licensed beer importers, producers, wholesalers, and breweries:
Beer Importer Report
Detailed invoices of beer shipments into South Carolina to licensed beer wholesalers must be submitted to SCDOR. The invoices should show in detail the quantity, type, brand, size, the point of origin, and the point of destination. Registered importers/producers are required to attach invoices when completing the Beer Importer Report(L-BW-I-1) on MyDORWAY.
Beer Wholesaler Excise Tax
The 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 and pay the
Beer Wholesalers Monthly Report electronically on MyDORWAY. A letter is sent when a new account is opened.
Breweries
Sales to retail customers: Breweries with the required
ABL permits may make sales for on- or off-premises consumption to retail customers. Breweries must pay Beer Excise Tax on all beer that is brewed on-premises and sold to individual customers for on- or off-premises consumption. These Beer Excise Taxes must be reported on the brewery’s Beer Wholesalers Monthly Report.
Sales to wholesalers and distributors: Breweries should
not include beer that is sold to a licensed wholesaler or distributor on their Beer Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Beer Excise Tax on beer purchased from breweries. Breweries should keep records to differentiate beer sold to retail customers and beer sold to wholesalers and distributors.
Tastings: Breweries with the required
ABL permits may offer customers tastings in conjunction with a tour of their licensed premises. They must pay Beer Excise Tax on the beer used for tastings. (See
Revenue Ruling #19-2 for more information.) Breweries must indicate the total number of people touring each month on their Beer Wholesalers Monthly Report.
Transfers: Licensed breweries with 100% identical ownership can lawfully transfer beer between themselves. The annual transferred volume of beer cannot exceed the annual produced volume of beer.
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 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 South Carolina. Breweries must indicate the total number of people touring the licensed brewery each month in the Beer Wholesalers Monthly Report, which you can file and pay electronically on MyDORWAY.
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 a
Monthly Brewpubs Return electronically on
MyDORWAY.
Tax rates
- Beer Excise Tax: $0.006 per ounce
- Brewpub Excise Tax: $0.77 per gallon
How to file and pay
All Beer and Brewpub Taxes
must be filed and paid electronically on
MyDORWAY.
Beer Importer Reports must be filed electronically
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically on
MyDORWAY.
Due dates
Beer Importer Report: On the 10th day of the month following each filing period. (For example, your January return is due by February 10.) Beer Wholesaler: Within 20 days from close of each month.
Brewpub Excise: Within 20 days from the close of each month
