Liquor | General Information

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MISCELLANEOUS (LIQUOR)

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General Information

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

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

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General Information

Beer Importer and/or Wine Importer

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

Beer Wholesaler and/or Wine Wholesaler

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

Closing your Business Tax account

You cannot close your Beer, Wine, and Liquor Tax accounts in MyDORWAY. To close these accounts, complete the ABL Closing Form (L-1278) and submit it to the SCDOR with all of your ABL licenses 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 Shipper 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. The Miscellaneous Tax Section oversees the Out of State Wine shippers (L-2166).

Brewpub Excise Tax

Alcohol Beverage Licensing (ABL) administers and regulates the BrewPub Brew/Wine (PBB) License. Upon issuance of the license the Miscellaneous Tax brewpub 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 (see ABL FAQ for more information). 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).

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