South Carolina
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a $600 two-year Out-of-State Wine Shipper License, up to 24 bottles per person a month of wine at 16.5% alcohol or less.
South Carolina has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Out-of-State Wine Shipper License (PWS) from the Department of Revenue, $600 for two years. Every license expires August 31 of even-numbered years.
- Volume limit
- 24 bottles per person per month, and only wine of 16.5% alcohol or less.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return, state and local (20th after each period the Department assigns) | ST-3 with ST-389 | Department of Revenue, Sales Tax | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Wine shipper tax report: excise and shipment list (annual, January 20) | L-2166 | Department of Revenue, Miscellaneous Tax | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Sales tax (if assigned monthly) | Every month, by the 20th |
| Sales tax (if paid yearly under the shipping statute) | Jan 20 |
| Excise + shipment report, L-2166 | Jan 20 |
| License renewal (even years) | Aug 31 |
Both possible sales tax schedules are shown; the Department assigns yours. The license renews only in even-numbered years, next on August 31, 2028.
Tax rates
Sales tax (6% state plus local) and wine excise of 30.42 cents a liter: 25.35 cents plus a 5.07-cent additional tax.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Not required for license holders.
- Carrier
- No carrier permit; every carton carries the adult-signature warning.
Changes since September 29, 2026
None recorded. The South Carolina chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to South Carolina's direct-shipping rules after that date is posted here.
Ship to South Carolina?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the South Carolina chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sc-02 | Application checklist, $600 biennial fee, August 31 expiration, January 20 report and tax payment, processing time | South Carolina Department of Revenue, Form ABL-571 (Rev. 10/27/25) and instructions (Rev. 10/23/25) | South Carolina Department of Revenue |
| sc-06 | Rates $0.2535 and $0.0507 per liter | South Carolina Department of Revenue, Out of State Wine Shipper Tax Report, L-2166, information sheet (Rev. 9/25/2020, as posted on dor.sc.gov through at least July 2025; archived copy) | |
| sc-12 | License application and checklist | ABL-571 | South Carolina Department of Revenue |
| sc-13 | Consent and waiver, for each principal | ABL-946 | South Carolina Department of Revenue |
| sc-14 | Verification of lawful presence, for the applicant and each principal | ABL-920 | South Carolina Department of Revenue |
| sc-15 | Entity structure form, if you do not send your LLC operating agreement | ABL-919 | South Carolina Department of Revenue |
| sc-16 | Retail License for sales tax | Retail License | South Carolina Department of Revenue |
| sc-17 | Renewal by August 31 of even-numbered years, with a copy of your California license | South Carolina Department of Revenue | |
| sc-18 | Sales and use tax return, state and local | ST-3 with ST-389 | South Carolina Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sc-19 | Apply, renew, and file the L-2166 and sales tax returns online | MyDORWAY | South Carolina Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sc-03 | 16.5% ceiling | S.C. Code tit. 61, ch. 4, incl. § 61-4-747 (out-of-state shipper's license: fee, 24 bottles a month, carton wording, taxes, reports, renewal, penalties) and § 61-4-770 | |
| sc-05 | Additional tax | S.C. Code tit. 12, ch. 21, incl. §§ 12-21-1020, -1030 (wine excise), § 12-21-1085 (in lieu of other taxes) and § 12-21-1310 | |
| sc-08 | $200 surcharge on biennial licenses | S.C. Code tit. 61, ch. 2, incl. § 61-2-100 (principals, designated agent) and § 61-2-105 | |
| sc-10 | Monthly returns due the 20th, except as otherwise provided | S.C. Code tit. 12, ch. 36, incl. § 12-36-130 (sales price includes transportation costs that are part of the sale) and § 12-36-2570 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sc-01 | Fee, term, no brand registration, ownership restrictions | South Carolina Department of Revenue, "Out-of-State Wine Shipper Permit (PWS)" | South Carolina Department of Revenue |
| sc-04 | 6% rate, $100,000 threshold, $50 Retail License, due dates, zero returns | South Carolina Department of Revenue, Remote Sellers | South Carolina Department of Revenue |
| sc-07 | Rates | South Carolina Department of Revenue, "Wine Taxes" | South Carolina Department of Revenue |
| sc-09 | Industry guidance | Wine Institute, "South Carolina" DTC shipping summary | |
| sc-11 | Filed only through MyDORWAY | South Carolina Department of Revenue, forms search for L-2166 | South Carolina Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The South Carolina chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.