Federal regulations apply. Refer to Title 27 CFR Part 6.91 of the federal regulations for details. Notwithstanding any other provision of law, a producer or wholesaler may furnish or give a sample of wine, fortified wine, cordial, or distilled spirit to a retailer who has not purchased the brand from a producer or wholesaler in the past three hundred sixty-five (365) days. For each retail establishment, a producer or wholesaler may not give more than three liters (3 L) of any brand of wine annually. If a particular product is not available in a size within the quantity limitations of this section, a producer or wholesaler may furnish the next larger size sample to a retailer. Samples must be clearly[…]

Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. In accordance with the Governor’s Executive Order 2020-12, issued March 21, 2020, holders of beer and wine retail permits are temporarily allowed to deliver alcoholic beverages to customers in motor vehicles, subject to the following conditions: The retailer shall have a clearly designated delivery or pickup area abutting or adjacent to its place of business and must deliver the beer or wine to the customer’s vehicle only at this designated area; A customer who purchases beer or wine must prove at the time of curbside delivery or pickup that he is twenty-one (21) years of age or older by providing[…]

2.1 Company Licenses/Permits Note: Refer to section 14, Direct Shipments to Consumers and/or Retailers for more details (wine only). 2.1.1 Wine and Malt Beverages A Beer & Wine Producer/Importer License must be obtained from the Department of Revenue and Taxation. The license is renewable every second year, prior to August 31. The fee is $400.00, unless the initial license is applied for on or after March 1, in which case the initial fee is prorated. Contact the Department for details. Form ABL-500, Application for Registration of Beer & Wine Producer or Importer, can be found on the Department website. Licenses expire on August 31 of even-numbered years. [SC Law, Title 61, Chapter 4, Article 3, Section 61-4-310, and Chapter 6,[…]

14.1 Direct Sales and Shipments to Consumers Subject to the provisions of Title 61, Chapter 4, Article 7, Section 61-4-747, of South Carolina law, a legal resident of South Carolina who is of legal drinking age may receive from a manufacturer or personally carry into the state up to twenty-four (24) bottles of wine each month, provided it is for his/her own personal use and not for resale. Any producer of wine located either inside or outside of the state of South Carolina that holds a federal basic permit to produce and blend wine may, upon obtaining a South Carolina Out of State Shipper’s License, ship up to twenty-four (24) bottles of wine each month directly to any legal resident[…]

7.1 Wine (includes still, sparkling, artificially carbonated and dessert wine) South Carolina has eliminated separate tax treatment for South Carolina-produced wines. All wine, regardless of point of origin or alcohol content, is taxed at the rate of $0.2535/Liter. 7.2 Malt Beverages Excise tax rates are assessed as follows: Size Rate 24/7 oz. containers $1.008 48/7 oz. containers $2.016 12/12 oz. containers $0.864 24/12 oz. containers $1.728 24/14 oz. containers $2.016 24/16 oz. containers $2.304 12/32 oz. containers $2.304 One-fourth keg $5.952 One-half keg $11.904 The tax rate on beer in containers not listed above is 6/10ths of one (1) cent per ounce or fraction thereof. [SC Department of Revenue Form L-600, Beer Wholesalers Monthly Report Form.] 7.3 Distilled Spirits The[…]