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Liquor by the Drink tax is imposed on the gross proceeds of a sale between a liquor retailer and a customer where a sale of liquor by the drink has occurred for on-premises consumption. The Liquor by The Drink tax rate is 5% in addition to sales tax, local option tax and hospitality tax. The tax is paid monthly and there are NO EXEMPTIONS.
Frequently Asked Questions (SCDOR website)
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