SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Beer-Wine-Liquor-Bingo-Coin Operated Device Tax

  

DOR Home / Tax Information / Beer Wine Liquor and Bingo  

Beer, Wine, Liquor/Bingo/Coin Operated Device Tax

 
The Department of Revenue is responsible for the administration of three main areas of licensing and regulation. Summary information is provided on each of these areas. To receive additional information or file an application for license, you should contact the appropriate Department of Revenue personnel.


The alcoholic liquors tax is imposed on all manufacturers, wholesalers and retailers of alcoholic liquors. Anyone selling alcoholic liquors must apply to the Department of Revenue for a license.

The Bingo Act of 1996 implements bingo laws that affect manufacturers, distributors, organizations and promoters.

If you manufacture, distribute or own coin-operated devices or machines, you must pay coin-operated device tax. If you own coin-operated machines, you must obtain an owner/operator's license.

 

Description of Topics Available for Beer, Wine, Liquor/Bingo/Coin Operated Device Tax

 

Select the topic from the drop-down menu on the left for additional information.

 

Appeals procedures describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.

 

E-Services provides information about the electronic methods available for filing and/or paying beer, wine, liquor/bingo/coin operated device tax.

 

FAQs provides answers to frequently asked questions about beer, wine, liquor/bingo/coin operated device  tax.

 

Filing Requirements explains the requirements for reporting and paying beer, wine, liquor/bingo/coin operated device tax.

 

Forms provides access to current year beer, wine, liquor/bingo/coin operated device tax forms and miscellaneous information such as where to mail returns, FAX on demand, and forms from other States.

 

Help provides information on office locations, telephone numbers, electronic registration for beer, wine, liquor/bingo/coin operated device tax, and how to submit a question via e-mail.

 

Other Topics provides access to information available for beer, wine, liquor/bingo/coin operated device tax  not accessible from one of the other links provided in the drop-down menu to the left.

 

Publications is a list of the publications available for beer, wine, liquor/bingo/coin operated device tax.

 

Tax Calendar provides information on the filing/paying due dates for beer, wine, liquor/bingo/coin operated device tax.

 

Tax Rates/Tax Tables provides information on the appropriate tax tables for beer, wine, liquor/bingo/coin operated device  tax.

 

Taxpayer Workshops provides information about workshops, seminars, and electronic learning modules on beer, wine, liquor/bingo/coin operated device tax.

 

 



 
The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact webmaster@sctax.org.

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR / Search