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South Carolina Department of Revenue
Miscellaneous Tax Section
Wine Tax
P.O. Box 125
Columbia, SC 29214-0136

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

 

​Summary:

  • Out of State Wine Shippers Report: This tax is imposed on any person who imports wine directly to South Carolina Residents, for which the tax imposed by has not been paid, for use or consumption within South Carolina. Every person subject to the tax is required to file Form L-2166.
  • Wine Importer Report: Invoices of wine shipments into South Carolina to licensed wine wholesaler must be mailed to the SCDOR. The invoice should show in detail the quantity, type, brand, size, the point of origin and the destination. The registered importer/producer is required to attach the invoices to the completed Form L-BW-I-4.
  • Wine Wholesaler Excise Tax: This excise tax is imposed on any person who makes the first sale within South Carolina, or who sells or distributes any quantity of wine to any other person for resale. Every person subject to the tax is required to file Form L-601.
  • Samples and Sales of Wine at Wineries: SC wineries may offer customers samples and retail sales of wine at the winery for on premise consumption in conjunction with a tour of the licensed premises (see ABL FAQ's for more information). Wine excise tax is due on the withdrawal of wine used in sampling as well as sale of wine for use in this state.

External Procedure

  • Wine Wholesaler initial letter: letter is sent for new accounts.


 

Due Dates:

 Out of State Wine Shipper Tax Report: Filed, annually, by January 20 of each year.

 Wine Importer Report: Filed by the 10th of each month

 Wine Wholesaler Excise Tax: Filed within 20 days from the close of each month

eServices:

   MyDORWAY: File and pay wine 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.