Liquor by the Drink | General Information

Individual
- I Want To... File Pay Check my refund status Request payment plan Get more information on the notice I received Get more information on the appeals process Contact the Taxpayer Advocate View South Carolina's Top Delinquent Taxpayers
  
  Individual Taxes Individual Income Estate Fiduciary Property Use
  
  Individual Tax Information Law & Policy Tax Credits Collection & Compliance Penalty & Interest Calculator Penalty Waivers
Business
- I Want To... File & Pay Apply for a Business Tax Account Upload W2s Get more information on the notice I received Get more information on the appeals process Check my Business Income Tax refund status View South Carolina's Top Delinquent Taxpayers
  
  Business Tax Information Law & Policy Tax Credits Penalty & Interest Calculator Penalty Waivers SC Business One Stop Collection & Compliance Request a Refund Nexus
  
  Business Taxes Alcohol Beverage Licensing (ABL) Accommodations Bingo Business Income Coin Operated Device Motor Fuel Property Sales & Use Withholding Miscellaneous
Tax Professionals
- I Want To... Get more information on the appeals process Contact the Taxpayer Advocate Request a Certificate of Compliance Request a Ruling Get more information on the notice I received
  
  Tax Professional Information Law & Policy Guides for Electronic Programs Nexus Power of Attorney Collection & Compliance
Local Government
- I Want To... Contact Local Government Services Learn About Homestead Exemption Find Property Assessment Ratios Learn About Property Taxes Learn More About Setoff Debt and Gear
  
  Local Government Information Law & Policy Local Government Services Applications Helpful Links
  
  Local Government Reports Accommodations Tax Allocations by County Assessed Property by County Homestead Exemption Reimbursements Manufacturers Depreciation Reimbursements Merchants Inventory Reimbursements Monthly Gross and Net Sales Report Motor Vehicle Collections Residential Exemption Reimbursements Sale Ratio Study School Index Tax Collections by County

MISCELLANEOUS (LIQUOR BY THE DRINK)

Page Content Left

Liquor by the Drink
General Information

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

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

Page Image

Image Caption

Page Content Right

General Information

Beer Importer and/or Wine Importer

Alcohol Beverage Licensing (ABL) administers and regulates the Beer and Wine Producer or Importer license (PBP). Upon issuance of the license, the Miscellaneous beer or wine importer’s account is created. The Miscellaneous Tax Section oversees the Beer Importer Report (L-BW-I-1) and Wine Importer Report (L-BW-I-4).

Beer Wholesaler and/or Wine Wholesaler

Alcohol Beverage Licensing (ABL) administers and regulates the Beer & Wine Wholesaler/Distributor license (PWB). Upon issuance of the license, the Miscellaneous Tax beer and/or wine wholesaler account is created. The Miscellaneous Tax Section oversees the Beer Wholesalers Monthly Report (L-600) and/or Wine Wholesaler’s Monthly Report (L-601).

Closing your Business Tax account

You will not be able close your Tobacco and/or Alcohol tax accounts on MyDORWAY. In order to close your Tobacco or Alcohol tax accounts, complete the Alcohol and Tobacco Closing Form (L-1278) and return with the ABL and/or Tobacco license attached. Mail your closing form and license to:

South Carolina Department of Revenue
ABL Section
PO Box 125
Columbia, SC 29214-0907

If you have any questions concerning the closing of your business or completion of this form, call 803-898-5864 for ABL or 803-896-1970 for Tobacco tax.

Out of State Wine Shippers Report

Alcohol Beverage Licensing (ABL) administers and regulates the Out of State Wine Shipper (PWS) License. Upon issuance of the license, the Miscellaneous Tax Out of State Wine Shipper’s account is created and. The Miscellaneous Tax Section oversees the Out of State Wine Shippers (L-2166).

Brewpub Excise Tax

Alcohol Beverage Licensing (ABL) administers and regulates the Brew Pub Brew/Wine (PBB) License. Upon issuance of the license the Miscellaneous Tax brew pub account is created. The Miscellaneous Tax Section oversees the Monthly Brewpubs Report (L-2169).

Liquor by the Drink Excise Tax

Alcohol Beverage Licensing (ABL) administers and regulates the Business or Private Club Liquor by the Drink (TLB, PLB, TLC, PLC) License. Upon issuance of the license the Miscellaneous Tax liquor by the drink account is created.

Liquor Wholesaler Tax

Alcohol Beverage Licensing (ABL) administers and regulates the Liquor Wholesale (PWL) License. Upon issuance of the license the Miscellaneous Tax Liquor Wholesaler account is created.

Tastings offered at a Micro-Distillery

South Carolina micro-distilleries may offer customers samples and retail sales of alcoholic liquors produced at the micro-distillery for on premise consumption in conjunction with a tour of the licensed (PMD) premises. The excise tax is due on the withdrawal of alcohol liquors used in sampling as well as sale of alcohol liquor for use in this state. The Miscellaneous Tax Section oversees the Liquor Wholesale (L-101) and the Liquor by the Drink Excise Tax (L-2172).

Page Footer Content

​General Information

Beer Importer and/or Wine Importer​