South Carolina Alcohol Sales Taxes 2019 South Carolina: Alcohol Excise Taxes

South Carolina:

South Carolina Liquor, Wine, and Beer Taxes

In addition to (or instead of) traditional sales taxes, alcoholic beverages like wine, beer, and liquor are subject to excise taxes on both the South Carolina and Federal levels. Excise taxes on alcohol are implemented by every state, as are excises on cigarettes and motor fuels like gasoline.

Excise taxes are applied on a per-unit basis, generally per gallon for liquids, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. However, in almost all cases, excise taxes are passed on directly to the consumer in the form of raised alcohol prices.


  • Other South Carolina Excise Taxes:
  • Alcohol
  • Tobacco
  • Fuel

South Carolina Alcohol Sales Taxes 2019 Current South Carolina Alcohol Excise Tax Rates

South Carolina has relatively high taxes on alcohol compared to other states in the United States

The primary excise taxes on alcohol in South Carolina are on wine, beer, and liquor (which includes most types of hard alcohol).


South Carolina Wine sales tax rate
Ranked 18th
highest

South Carolina Wine Tax - $0.90 / gallon

  South Carolina's general sales tax of 6.00% also applies to the purchase of wine.

In South Carolina, wine vendors are responsible for paying a state excise tax of $0.90 per gallon, plus Federal excise taxes, for all wine sold.

Additional Taxes: $0.18/gallon additional tax


South Carolina Beer sales tax rate
Ranked 4th
highest

South Carolina Beer Tax - $0.77 / gallon

  South Carolina's general sales tax of 6.00% also applies to the purchase of beer.

In South Carolina, beer vendors are responsible for paying a state excise tax of $0.77 per gallon, plus Federal excise taxes, for all beer sold.


South Carolina Liquor sales tax rate
Ranked 23rd
highest

South Carolina Liquor Tax - $2.72 / gallon

  South Carolina's general sales tax of 6.00% also applies to the purchase of liquor.

In South Carolina, liquor vendors are responsible for paying a state excise tax of $2.72 per gallon, plus Federal excise taxes, for all liquor sold.

Additional Taxes: $5.36/case and 9% surtax; additional 5% on-premise tax


Federal Alcohol Sales Taxes 2019 Federal Alcohol Excise Taxes

The price of all alcohol sold in South Carolina also includes Federal alcohol excise taxes, which are collected from the brewer / distiller by the Alcohol and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the beverage's price. Some tax discounts are available to small brewers. Federal excise tax rates on beer, wine, and liquor are as follows:

Beer $18.00 per 31-gallon barrel, or $0.05 per 12-oz can
Wine $1.07 - $3.40 per gallon, or $0.21 - $0.67 per 750ml bottle, depending on alcohol content
Distilled Spirits $13.50 per proof-gallon, or $2.14 per 750ml 80-proof bottle

† A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. The tax is adjusted, depending on the percentage of alcohol of the product.



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Source: http://www.salestaxhandbook.com/south-carolina/alcohol