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 Beer Importer Report (L-BW-I-1) and Wine Importer Report (L-BW-I-4).

A consumer can bring or have shipped any amount of beer/wine into the State of South Carolina, provided such beer/wine is to be used solely for personal consumption and not for resale. Until June 2, 2003, a consumer could have shipped or brought up to 10 cases of beer/wine into the State of South Carolina, provided such beer/wine was to be used solely for personal consumption and not for resale. However, SC Code Ann. 12-21-1610 was amended in such a manner so as to eliminate the specific number of cases that can be brought into South Carolina for personal use or consumption. All such beer/wine must be cleared through U.S. Customs, and all South Carolina taxes must be paid prior to the release of any such beer/wine from Customs. An affidavit for Importation of Beer/Wine and appropriate tax forms can be obtained by submitting a request via email to BeerWineClearance@dor.sc.gov, not the Miscellaneous Tax section. Please also be advised that there are stringent labeling requirements of any such product shipped. 

No wine ordered or shipped under these statutory provisions may contain more than twenty-one (21%) percent alcohol by volume. 61-4-12(3) 

No beer ordered or shipped under these statutory provisions may contain more than fourteen (14%) percent alcohol by weight. 61-4-10(1) and 61-4-10(2)

Alcohol Beverage Licensing (ABL) administers and regulates the Beer and/or Wine Wholesaler Distributor Permit (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 Wine Wholesaler’s Monthly Report (L-601).

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 Shipper Tax Report (L-2166).

Alcohol Beverage Licensing (ABL) administers and regulates the Brewpub Permit (PBB). Upon issuance of the license the Miscellaneous Tax brewpub account is created. The Miscellaneous Tax Section oversees the Monthly Brewpubs Report (L-2169).

Alcohol Beverage Licensing (ABL) administers and regulates the Brewery Permit and Winery Permit (PWY). 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 Wine Wholesaler’s Monthly Report (L-601).

You will not be able close your Alcohol tax account on MyDORWAY. In order to close your Alcohol tax account, complete the ABL Closing Form (L-1278) and return it ​with your ABL 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.

As prescribed by South Carolina Department of Revenue, the destruction of wine must be witnessed by a Revenue Officer from our agency. Contact us 7-10 days prior to the destruction of wine at WineTax@dor.sc.gov with your request.