​Summary

SCDOR's Miscellaneous Tax Section oversees the following reports and returns for licensed wine wholesalers and out of state wine shippers:

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 Out of State Wine Shipper Tax Report electronically on MyDORWAY.

Wine Importer Report

Invoices of wine shipments into South Carolina to licensed wine wholesalers must be submitted to SCDOR. The invoice should show in detail the quantity, type, brand, size, the point of origin, and the destination. Registered importers/producers are required to attach invoices when completing the Wine Importer Report (L-BW-I-4) on MyDORWAY​.

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 the Wine Wholesalers Monthly Report electronically on MyDORWAY.

Wineries

Sales to retail customers: Wineries with the required ABL permits may make sales to retail customers or for wholesale. Wineries must pay Wine Excise Tax on all wine that is produced on-premises and sold to individual customers or to retailers. These Wine Excise Taxes must be reported on the winery’s Wine Wholesalers Monthly Report. 

Sales to wholesalers and distributors: Wineries should not include wine that is sold to a licensed wholesaler or distributor on their Wine Wholesalers Monthly Report. Wholesalers and distributors are responsible for paying Wine Excise Tax on wine purchased from wineries. Wineries should keep records to differentiate wine sold to retail customers and wine sold to wholesalers and distributors.

Tastings: Wineries with the required ABL permits may offer customers tastings in conjunction with a tour of their licensed premises. They must pay Wine Excise Tax on the Wine used for tastings.