Posts from the South Carolina Category
South Carolina: Timing is Everything
June 30th, 2008
Expensive permit fees deter many wineries from shipping to South Carolina, but with a little timing, shipping there can make more sense.
For those who already have a South Carolina Out-of-State Wine Shipper’s License, the license must be renewed at the end of August if you wish to continue shipping to the state. The license fee is a costly $600 every even year and is not pro-rated for applications after the start of the fee period. The next fee period begins August 31, 2008, after which the direct shipping license will be valid and no fees owed through August 2010. Therefore, for those wineries that would like to begin shipping to South Carolina should take note of the fee period timing because the license, if applied for now, would be $600 for two months.
Unfortunately, there are a few more costs associated with direct shipments to South Carolina. In order to apply for an Out-of-State Wine Shipper’s License, applicants must first complete the Business Tax Application form SCTC-111 ($50 fee) and the Certificate of Registration form ABL-500 ($400 biennial fee). The completed Certificate of Registration form must be attached to and sent in with the Out-of-State Wine Shipper’s License Application form ABL-571 ($600 biennial fee). Contact Joyce at the South Carolina Department of Revenue with any questions at 803-898-5864.
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.
