Archive for October 5th, 2006
Clarification on the South Carolina application process
October 5th, 2006
There has been some confusion about the application process for wineries shipping direct-to-consumers in South Carolina. The correct forms to complete are listed below and can also be found at http://wi.shipcompliant.com/StateDetail.aspx?StateID=39.
Wineries must complete the following steps to legally ship wine directly to consumers in South Carolina:
1. Complete the Out-of-State Wine Shipper’s License (Form ABL-571). The application cost $600 and is good for two years. The license expires 8/31 during the even years (2008..2010).
2. Complete the Department of Revenue Business Tax Application (Form SCTC-111). Wineries register to pay sales tax and complete section 3 of the form. There is a one time $50 fee to register.
3. Do NOT complete the Application for Producer of Beer and Wine Certificate of Registration and pay $400.
4. File the Excise Tax Return for Wines Shipped Direct to Residents (Form L-2166) and the Sales Tax Return (Form ST-3) by January 20th of each year.
