Permit
DTC Permit
- Required: Yes
- Fee: $600
- Expiration:Even years on Aug. 31st
Sales Tax
- Required:Yes
- State:6%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine Tax: $.2535/liter
- Additional Tax: $.0507/liter
Volume Limit
Limits per Winery
- Month: 2 cases per person
Reporting
- Required:Yes
- Sales Tax: Monthly by the 20th
- Excise Tax: Annually by Jan 20th
- Direct Shipment: Annually by Jan 20th
- Record Retention: At least 3 years
Product Requirements
Product Restrictions
- Direct shipment of wine over 16.5% ABV prohibited
Additional Information
An Out-of-State Wine Shipper license is required to direct ship wine to SC consumer. There is a $600.00 biennial licensee fee. Licenses must be renewed by August 31st, even years. The fee is not prorated.
- Before applying for the Out-of-State Winery Shipper license, a winery must complete the Business Tax Application and obtain a SC Retail Sales Tax License Number. Upon issuance of the Out-of-State Winery Shipper license, a Miscellaneous Tax Out of State Wine Shipper’s account is created.
- If applying as a foreign corporation, submit a copy of Articles of Incorporation.
- If applying as an LLC managed by managers, submit a copy of Operating Agreement.
- Each principal must submit a criminal records check, not more than 90 days old.
- Each principal must sign and submit a notarized “Applicant and Principal Consent and Waiver” (Form ABL-946).
- Each principal must sign and complete the “Verification of Lawful Presence in the United States” (Form ABL-920).
- Before sending a shipment to a resident of this State, an out-of-state shipper first shall ensure that all containers of wine shipped directly to a resident in this State are labeled conspicuously with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”
South Carolina requires online license renewals
August 20, 2017After September 5th, all South Carolina license renewals must be filed online via South Carolina’s Department of Revenue Taxpayer Support System, MyDORWAY on https://dor.sc.gov/mydorway.
CONTACT INFORMATION
South Carolina Department of Revenue
Alcohol Beverage Licensing
301 Gervais Street
Columbia, SC 29214-0907
Phone: (803) 898-5864
Fax: (803) 896-0110
Email: ABL@dor.sc.gov
Alcohol Beverage Licensing
301 Gervais Street
Columbia, SC 29214-0907
Phone: (803) 898-5864
Fax: (803) 896-0110
Email: ABL@dor.sc.gov
South Carolina Department of Revenue
Miscellaneous Tax Section
Wine Tax
PO Box 125
Columbia, SC 29214-0137
Phone: (803) 896-1970
Email: WineTax@dor.sc.gov
Miscellaneous Tax Section
Wine Tax
PO Box 125
Columbia, SC 29214-0137
Phone: (803) 896-1970
Email: WineTax@dor.sc.gov
