Last Updated: February 25, 2018

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
  • 2 cases per person per month

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% 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.
  • 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, 2017

After 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
South Carolina Department of Revenue
Miscellaneous Tax Section

PO Box 125
Columbia, SC 29214-0137
Phone: (803) 896-1970
Email: AlcoholicLiquorTax@dor.sc.gov