PrintPermit
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.”
State-by-State COVID-19 Guidance for ABC Licensees
April 15, 2020To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶
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
