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

Phone: 803-896-1970




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 Form L-2172 (Liquor by the Drink Excise Tax Report).

Due Dates:

Form L-2172 must be filed within 20 days from close of each month


   MyDORWAY: File and pay liquor by the drink taxes online.  

Electronic Funds Transfer (EFT)- Visit GovOne
to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.