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South Carolina Department of Revenue
Miscellaneous Tax Section
P.O. Box 125
Columbia, SC 29214-0414

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

 

 

Summary:

Every licensed wholesaler or person doing business in South Carolina engaging in the business of selling alcoholic liquors is required to make a report of all alcoholic liquors offered for sale within South Carolina,  pay a license tax and pay excise tax. In addition to any and all other taxes or licenses, there is a tax levied and collected on all alcoholic liquors offered for sale in South Carolina. Every person subject to the tax is required to file Form L-101.

Samples and Sale at Micro-Distilleries and other liquor manufactures: South Carolina micro-distilleries or manufacturers may offer customers samples and retail sales of alcoholic liquors for on premise consumption in conjunction with a tour of the licensed premises. Liquor wholesaler excise tax is due on the withdrawal of alcoholic liquors used in sampling as well as sale of alcoholic liquor for use in this state. In the event a Micro-Distiller or liquor manufacturer charges for any samples or tastings, whether directly (i.e. $2 for each half-ounce "shot") or indirectly (i.e. charging admission for a tour), retail sales tax and appropriate liquor by the drink taxes must be remitted. (see ABL FAQ for more information).​

Due Dates:

 Within 20 days of the close of each month.

eServices:

   MyDORWAY: File and pay liquor 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.