Form Abl 902c - Abl 902 Checklist (Page 8 of 11) in pdf

ABL-902

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

Instructions

GENERAL INFORMATION FOR BEER, WINE,

(Rev. 4/27/12)

4309

AND ALCOHOLIC LIQUOR APPLICATIONS

LEGAL DISCLAIMER

The information provided here is for general guidance only. It should not be considered as, or substituted for,

legal advice. The department's staff is not permitted to give legal advice. Please read the laws, regulations,

and applicable court decisions carefully before applying.

Processing of applications may take six to eight weeks, or more. If the application is denied by the department or

protested by a member of the public or law enforcement, it could take up to six months or more for a hearing to be held

and a decision made on the application by the Administrative Law Court.

This information in this form does not constitute all of the statutes and regulations established by law. See SC Code of

Laws and Regulations at the Departments Website:

Mail application to:

SC Department of Revenue, ABL Section, Columbia, SC 29214-0907.

Telephone (803) 898-5864, FAX (803) 896-0110, DOR Website:

Applicable laws:

Beer, wine and alcoholic liquors are governed by SC Code of Laws Title 61, Chapters 2, 4, and 6, Title 12 Chapters 21

and 33, Title 20 Chapter 7, and Title 33 Chapter 42. Regulations can be found in Chapter 7 of the Code of Regulations.

The

Code

Laws

and

Regulations

can

accessed

over

the

web

or at your local public library.

GENERAL QUALIFICATIONS

Qualifications of applicants for all license types:

An applicant must be 21 years of age, be of good moral character, be a legal resident of the United

States and if applying as a sole proprietor, must be a legal resident of South Carolina for 30 days prior to

submitting an application to this department.

The applicant must be the owner of the business seeking the license and must not previously have

had a license revoked within the past five years.

All principals, officers, agents, and employees listed on the license must be over the age of 21 and be

of good moral character. A current criminal history background check of not more than 90 days old, on

each principal, officer, and employee must accompany this application.

Please check with the city and/or county authorities to insure you are in compliance with zoning

laws and local business license requirements.

Retail Sales Tax License: Any ABL licensed entity (or person) that makes retail sales of their product, or charges

for “tasting”, needs to obtain a retail sales tax license and remit sales tax with monthly returns. If you permit

“tastings” of alcoholic liquor(s), a liquor by the drink return must also be filed and appropriate liquor by the drink

tax remitted.

Tax liabilities:

A license or permit cannot be issued if the applicant or any principal has any outstanding tax liabilities with the SC

Department of Revenue.

Sign posting: (Not required for beer/wine wholesalers)

An agent of the S.C. State Law Enforcement Division must post and remove a sign at the proposed place of

business.

This sign must remain posted for at least fifteen days, and may be removed only by the SLED

agent. If the sign disappears before the SLED Agent removes it, contact the S.C. Department of

Revenue or SLED immediately. Permits/Licenses will not be issued until the afternoon of the fourth day after the

sign is taken down by Agent; unless your published ad provides for a later date.

Form Abl 902c - Abl 902 Checklist Page 8

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