South Carolina DOR Issues Information on Excise Tax for Liquor Sales

The South Carolina Department of Revenue (DOR) May 1 issued information on excise tax for liquor sales by a liquor retailer to a customer for on premise consumption. The information includes: 1) a tax rate of 5 percent for Liquor by the Drink; 2) the monthly payment of sales tax, local option tax, and hospitality tax; and 3) all liquor retailers must file the Liquor by the Drink Excise Tax Report (L-2172) and pay electronically within 20 days from the close of each month. [S.C. Dep’t of Revenue, South Carolina Liquor by the Drink, 05/01/24]

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