Liquor by the Drink | General Information

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MISCELLANEOUS (LIQUOR BY THE DRINK)

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Liquor by the Drink
General Information

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

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

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General Information

Beer Importer and/or Wine Importer

Alcohol Beverage Licensing (ABL) administers and regulates the Beer and Wine Producer or Importer license (PBP). Upon issuance of the license, the Miscellaneous beer 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).

Beer Wholesaler and/or Wine Wholesaler

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

Closing your Business Tax account

You will not be able close your Tobacco and/or Alcohol tax accounts on MyDORWAY. In order to close your Tobacco or Alcohol tax accounts, complete the Alcohol and Tobacco Closing Form (L-1278) and return with the ABL and/or Tobacco 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 for ABL or 803-896-1970 for Tobacco tax.

Out of State Wine Shippers 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 and. The Miscellaneous Tax Section oversees the Out of State Wine Shippers (L-2166).

Brewpub Excise Tax

Alcohol Beverage Licensing (ABL) administers and regulates the Brew Pub Brew/Wine (PBB) License. Upon issuance of the license the Miscellaneous Tax brew pub 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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​General Information

Beer Importer and/or Wine Importer​