Liquor Taxes | South Carolina Department of Revenue

The SCDOR's Miscellaneous Tax Section oversees reports and returns for licensed liquor wholesalers and distilleries.

Tax rates

Liquor Excise Tax - $0.71825 per liter
Retailer's - $2.99 case tax
Wholesaler's - $1.81 case tax
Additional - $0.56 case tax
Surtax - 9%

How to file & report

Liquor taxpayers must file and pay all liquor taxes electronically on MyDORWAY. This includes submitting any required reports.

Need to create an account? The SCDOR will automatically create a Liquor Tax account once you are issued an ABL permit.

Licensed wholesalers and distillers are required to file the Liquor Wholesalers Monthly Report (L101).

Due date: By the 20th of each month (for example, your January return is due by February 20)

Sales to retail customers

Micro-distilleries and liquor manufacturers with the required ABL licenses may make sales for on- or off-premises consumption to retail customers. Micro-distilleries and liquor manufacturers must pay Liquor Excise Tax on all liquor that is manufactured on-premises and sold to individual customers for on- or off-premises consumption. These Liquor Excise Taxes must be reported on the micro-distillery’s or liquor manufacturer’s Liquor Wholesalers Monthly Report.

Sales to wholesalers and distributors

Micro-distilleries and liquor manufacturers should not include liquor that is sold to a licensed wholesaler or distributor on their Liquor Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Liquor Excise Tax on liquor purchased from micro-distilleries and liquor manufacturers. Micro-distilleries and liquor manufacturers should keep records to differentiate liquor sold to retail customers and liquor sold to wholesalers and distributors.

Tastings

Micro-distilleries and liquor manufacturers with the required ABL licenses may offer customers tastings in conjunction with a tour of their licensed premises. Effective May 17, 2021, distilleries should not pay Liquor by the Drink Tax on liquor used for tastings. The cost of the tour should reflect the amount of alcohol offered for the tasting; the base price should equal the cost of one ounce of alcohol and increase in half-ounce increments. See Revenue Ruling #22-1.

Most Liquor Tax forms are electronically mandated, but the SCDOR does still accept paper copies of these forms:

Affidavit For Military Sales of Alcoholic Liquors (L-AL-104)
Credit For Damaged Alcoholic Liquors or Return to Manufacturer (L-AL-105-CM)

Need help?

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

Closing your account?
You are not able to close Alcohol Tax accounts on MyDORWAY. To close your account, complete the ABL Closing Form (L-1278) and return it to the address on the form with your alcohol license attached.
If you have any questions concerning the closing of your business or completion of this form, call 803-898-5864.

The SCDOR’s Alcohol Beverage Licensing (ABL) section administers and regulates all beer, wine, and liquor licenses and permits, including:

Contracting Liquor Producer license (PLP)
Liquor Manufacturer license (PML)
Liquor Micro Distillery license (PMD)
Liquor Producer or Importer license (PLP)
Liquor Warehouse license (PLW)
Liquor Wholesaler/Distributor license (PWL)

Mailing address:

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

The SCDOR's Miscellaneous Tax Section oversees reports and returns for licensed liquor wholesalers and distilleries.

Tax rates

How to file & report

Additional information for distilleries

Need help?

Closing your account?

Licensing

Mailing address: