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State Shipping Laws: South Carolina
State Shipping Laws: South Carolina
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Summary
The South Carolina legislature approved S 228 which allows holders of wine shipper's licenses to sell and ship not more than twenty-four bottles of wine per month to any person in South Carolina to whom alcoholic beverages may be lawfully sold, effective July 1, 2003. Wineries must complete the Out-of-State Wine Shippers License application and the Business Tax Application. Each out-of-state shipper licensee shall: (1) not ship more than twenty-four bottles of wine each month to a person; (2) 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'; (3) report to the department annually, by January 20, the total amount of wine shipped into the State the preceding year.
Customer Aggregate Volume Limit
There is a limit on volume of total shipments from a winery to each consumer over a specified period of time.
This region has a limit of 24 bottles per individualper month for combined onsite and offsite sales.
Offsite Rules
Customer Aggregate Volume Limit
Direct Shipping License Required
Tax Required
Reporting Information Required
Special Shipping Label Required
Onsite Rules
Customer Aggregate Volume Limit
Direct Shipping License Required
Tax Required
Reporting Information Required
Special Shipping Label Required
South Carolina
Contact Information
South Carolina Department of Revenue & Taxation
Alcohol Beverage Licensing Section
301 Gervais St
P.O. Box 125
Columbia, SC 29214-0137
Phone: 803 898 5864
Fax: (803) 898-5899
Relevant Documents
Business Tax Application- Form SCTC 111
Instructions for Business Tax Application - Form SCTC - 111Inst
Instructions for State Sales and Use Tax Return - Form ST-3/389
Verification of Lawful Background (Form ABL -920)
Permit Renewal Form (ABL-565, complete pages 1-2)
Tax Return for Wine Shipped Direct to SC Residents (Form L-2166)
Out of State Wine Shippers License (ABL-571 Rev. 10/1/08)
State Sales and Use Tax Return - Form ST-3
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