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South Carolina

State Shipping Laws:

south carolina

Last Updated June 24, 2025

Direct Shipping Allowed

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

Brand Label Registration

Required

No

Product Restrictions

Yes

  • 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.”

Compliance Alerts


 

View All Compliance Alerts

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

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

 

 

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This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.