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

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

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Summary:

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.

  

Due Dates:

The Liquor by the Drink Excise Tax Report must be filed within 20 days from close of each month