South Carolina DTC compliance

Compliance reference

• sales_tax_collected_by

  Cross-source verified

  shipper

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• excise_tax_collected_by

  Preliminary

  shipper

• volume_limit_unit

  Preliminary

  cases_9l

• permit_required

  Cross-source verified

  true

• direct_ship_allowed

  Preliminary

  true

• permit_term_years

  Cross-source verified

  2

• common_carrier_allowed

  Single source

  true

• permit_expiration_date

  Cross-source verified

  08-31

• permit_fee_usd

  Cross-source verified

  600

• shipment_report_frequency

  Preliminary

  annual

• age_verification_required

  Cross-source verified

  true

• reporting_frequency_threshold_gallons

  Single source

  0

• volume_limit_value

  Cross-source verified

  2

• permit_expiration_anchor

  Cross-source verified

  calendar_year_end

• reporting_frequency

  Cross-source verified

  monthly

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: S.C. Code Ann. §61-4-720 Notwithstanding another provision of law, a licensed winery located in this state is authorized to sell wine on the winery premises and deliver or ship this wine to consumer homes in or outside the state so long as the wine is produced on its premises and contains an alcoholic content of 16% or less. Type of Alcohol and Whether License or Permit Required: S.C. Code Ann. §61-4-730 Wine; requires winery permit Direct Shipping License or Permit: S.C. Code Ann. §61-4-730 (A) Permitted wineries that produce and sell wine produced on its premises with at least 60% of the juice from fruit and berries that are grown in this state may sell the wine at retail, wholesale, or both, and deliver or ship the wine to licensed retailers in this state or to consumer homes in and outside the state. Wine must be delivered between 7 a.m. and 7 p.m. (B) Permitted wineries that produce and sell wine produced on their premises with less than 60% of the juice from fruit and berries that are grown in this state may retail from the winery and ship the wine directly to consumer homes in and outside the state, but these wineries are not wholesalers of the wine. These wineries shall use a licensed South Carolina wholesaler to deliver or ship the wine to licensed retailers in this state. (C) The South Carolina Department of Agriculture shall periodically inspect the records of permitted wineries for verification of the percentage of juice from fruit and berries grown in this state used in the manufacturing of the wineries' products. Within 10 days of conducting an inspection, the South Carolina Department of Agriculture shall report its findings to the South Carolina Department of Revenue. If a winery is found to be in violation of this statute, the owner of the winery is subject to penalties pursuant to §61-4-780. Type of Alcohol and Whether License or Permit Required: S.C. Code Ann. §61-4-747 Wine; requires out-of-state shipper’s license Maximum Amount for Shipping: Up to 24 bottles of wine each month Direct Shipping License or Permit: S.C. Code Ann. §61-4-747 (A) Notwithstanding any other provision of law, rule, or regulation to the contrary, a manufacturer of wine located within this state or outside this state that holds a wine producer and blenders basic permit issued in accordance with the Federal Alcohol Administration Act and obtains an out-of-state shipper's license, as provided in this section, may ship up to 24 bottles of wine each month directly to a resident of this state who is at least 21 years of age for such resident's personal use and not for resale. (B) Before sending a shipment to a resident of this state, an out-of-state shipper first shall: (1) file an application with the Department of Revenue; (2) pay a biennial license fee of $400; (3) provide to the department a true copy of its current wine producer and blenders basic permit issued in accordance with the Federal Alcohol Administration Act; and (4) obtain from the department an out-of-state shipper's license. (C) Each out-of-state shipper licensee shall: (1) not ship more than 24 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 August 31st of each year, the total amount of wine shipped into the state the preceding year; (4) annually, by Jan. 20 of each year, pay to the department all sales taxes and excise taxes due on sales to residents of this state in the preceding calendar year, the amount of the taxes to be calculated as if the sale were in this state at the location where delivery is made; (5) permit the department to perform an audit of the out-of-state shipper's records upon request; and (6) be deemed to have consented to the jurisdiction of the department or another state agency and the courts of this state concerning enforcement of this section and any related laws. (D) The out-of-state shipper on Aug. 31 of each applicable year must renew its license with the department by paying a renewal fee of $400 and providing the department a true copy of its current alcoholic beverage license issued in another state. (E) The department may promulgate regulations to effectuate the purposes of this section. (F) The department shall enforce the requirements of this section by administrative proceedings to suspend or revoke an out-of-state shipper's license if the licensee fails to comply with the requirements of this section, and the department may accept payment of an offer in compromise instead of suspension. (G)(1) A shipment of wine from out-of-state direct to consumers in this state from persons who do not possess a current out-of-state shipper's license is prohibited. A person who knowingly makes, participates in, transports, imports, or receives such a shipment from out-of-state is guilty of a misdemeanor and, upon conviction, must be fined $100. A shipment of wine which violates any provision of this item is contraband. (2) Without limitation on any punishment or remedy, criminal or civil, a person who knowingly makes, participates in, transports, imports, or receives a shipment as provided in item (1) of this subsection from out-of-state commits an unfair trade practice.

Sales-tax rate

Rate facts

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