This excise tax is imposed on the gross proceeds of a liquor sale by a liquor retailer to a customer for on premise consumption. The Liquor by the Drink tax rate is 5% in addition to sales tax, local option tax and hospitality tax. The tax is paid monthly and there are NO EXEMPTIONS. Every person subject to the tax is required to file a Liquor by the Drink Excise Tax Report.
How to File:
All Beer, Wine, and Liquor Wholesalers and any Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.
The Liquor by the Drink Excise Tax Report must be filed within 20 days from close of each month