Brewery / Distillery Permits & Licenses in Mount Pleasant, SC

Required for brewery/distillery fit-outs including fermentation tanks, bottling lines per IBC 2021 adoption.

Chapter 17, Article XI of City Code; wall signs up to 20% of facade allowed in commercial zones.

High hazard occupancy (H-3 for flammable liquids in distillery); NFPA 1 compliance required.

Confirms zoning, building, fire compliance per City Code Sec. 17-102.

Per adopted IFC Chapter 9.

S.C. Regulation 61-25; not required for production-only but common for breweries with tasting rooms.

Section 26-301 et seq. of County Code restricts alcohol production to certain districts.

Required for all businesses operating within city limits; brewery/distillery falls under manufacturing/retail classification. Fees based on 2024 schedule.

Applies if outside city limits (e.g., Columbia); 2023 fee schedule. Brewery classified as manufacturing.

Breweries/distilleries typically require LI (Light Industrial) or commercial zoning; conditional use permit may be needed per Chapter 17, Article V of City Code.

Required for LLCs formed outside SC to operate in the state. Domestic SC LLCs file Articles of Organization instead ($110 fee).

Required for SC-formed LLCs. Annual report required thereafter ($15 fee).

Applies to all active LLCs. Filing maintains good standing.

Required for producing beer. Administered under SC Code §61-4-720. Must also comply with TTB federal permit.

Required for distilling spirits. Administered under SC Code §61-6-1410. Location restrictions apply (1 mile from schools/churches).

Required for unemployment insurance tax withholding. All businesses with employees must register.

Required for breweries/distilleries selling beer/spirits for off-premises consumption.

Required if using DBA. Renews with annual report.

Chapter 14, Article V; special event permit for noise variances.

Mandatory for all SC breweries/distilleries; issued BEFORE state/local permits. Cites 27 CFR § 17.100.

Required for breweries/distilleries with tasting rooms. Separate from manufacturer permit.

Exemptions: Sole proprietors and partners may opt out if no employees are hired. Corporate officers may elect exemption under S.C. Code § 42-7-30. However, if employees are present, coverage is mandatory. Applies to all industries including breweries/distilleries.

Required for brewery/distillery taprooms serving beer/wine on premises (SC Code §61-4-550).

All businesses selling tangible goods (including beer and spirits) must register for a sales tax permit. Breweries and distilleries selling products directly to consumers (e.g., on-site sales, tasting rooms) are required to collect and remit sales tax at the state rate of 6% plus any applicable local taxes. Registration is done via the SCDOR online portal.

LLCs taxed as corporations (or electing C-corp or S-corp status) must register and file Form SC1120. Most LLCs are pass-through entities, but the business must still register if it has corporate tax obligations. All businesses generating income in South Carolina must register with SCDOR.

Required for any brewery/distillery that hires employees. Employers must withhold state income tax from employee wages and remit it to SCDOR. Filing frequency (monthly or quarterly) depends on the amount withheld. Registration is completed through the SCDOR online system.

All employers in South Carolina must register with DEW and pay unemployment insurance tax. New employers are assigned a standard tax rate until an experience rating is established. Registration can be completed online via the SCBIR portal.

All corporations, LLCs, partnerships, and sole proprietorships doing business in South Carolina must pay a $200 annual license fee based on gross receipts. This is not a franchise tax but a privilege tax for doing business in the state. Due date aligns with federal tax deadlines.

Breweries and distilleries must register with TTB and pay federal excise taxes on alcohol production. Breweries pay $16 per barrel (first 60,000 barrels at $7/barrel if qualifying small brewer). Distilleries pay $2.14 per proof gallon. Filers must submit Form 720 quarterly.

South Carolina imposes a state excise tax on alcoholic liquors: $2.50 per gallon for spirits and $0.08 per gallon for beer. This tax is in addition to federal excise tax. Must be registered with SCDOR and filed monthly via Form ET-100.

Most cities and counties in South Carolina require a local business license or privilege tax for operating within their jurisdiction. Examples include Charleston ($300/year), Greenville ($100–$500 based on revenue), and Columbia. Contact local clerk for exact requirements. Fees often based on gross receipts or business type.

Applies to all employers with employees. Brewery/distillery operations involve hazards such as confined spaces (fermentation tanks), high-pressure systems, and chemical exposure. Specific standards include 29 CFR 1910 Subpart Z (toxic substances) and lockout/tagout (29 CFR 1910.147).

Required under Immigration and Nationality Act (INA). All U.S. employers must complete Form I-9 for each employee. E-Verify is not mandatory federally but may be required by state law.

Requires payment of federal minimum wage ($7.25/hr) and overtime (1.5x regular rate for hours over 40/week). Applies to brewery/distillery employees including production staff, servers, and managers.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying medical or family reasons. Posting and notice requirements apply.

Applies to breweries/distilleries offering public tours, tastings, or retail sales. Requires accessible entrances, restrooms, and service areas under ADA Standards for Accessible Design (28 CFR Part 36).

Not required by state law for all businesses, but strongly recommended and often required by landlords, municipalities, or investors. May be mandated as part of local licensing in cities like Charleston or Columbia.

Mandatory for any vehicle registered to the LLC. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Applies to delivery trucks, tasting room shuttles, etc.

Applies if facility stores regulated substances (including petroleum-based lubricants used in equipment). Plan must be prepared by a Professional Engineer if capacity exceeds thresholds. Not typically triggered by ethanol alone.

Distilleries and breweries may generate hazardous waste through cleaning processes. Must comply with Resource Conservation and Recovery Act (RCRA) if classified as Small or Large Quantity Generator. Determination based on waste testing.

Applies to all advertising, including websites, social media, and packaging. Prohibits deceptive claims (e.g., "organic" without certification, false origin claims). Must disclose material connections (e.g., paid influencers). Complements TTB labeling rules.

Required under 27 CFR Part 13. All beer and spirits labels must be approved via Certificate of Label Approval (COLA) before sale. Includes health warning statement and alcohol content disclosure.

Required under the Food Safety Modernization Act (FSMA) for all facilities manufacturing, processing, packing, or holding food. Must renew registration every 2 years during even-numbered years. Beer and spirits are considered food under FDA jurisdiction.

Required under SC Code of Laws Title 61. Must be obtained from SC ABC. Includes annual renewal, recordkeeping, and labeling compliance. Local county permits may also apply.

All domestic and foreign LLCs registered in South Carolina must file an annual report by April 15 each year. The report confirms business information such as principal address, registered agent, and management structure. As of 2023, there is no fee for filing the annual report online.

All brewers and distillers must renew their Federal Basic Permit (Form 5100.24) annually with TTB. The renewal is due by December 31 each year. Failure to renew by the deadline results in automatic expiration of the permit. Distillers pay a flat $1,000 regardless of production volume.

Breweries must file Form SC1100, Annual Excise Tax Return for Beer, by January 31 each year to report and pay excise taxes on beer produced or sold in-state. Taxes are based on gallons sold. Monthly or quarterly returns do not exempt from annual reconciliation.

Distilleries must file Form SC1101, Annual Excise Tax Return for Distilled Spirits, by January 31 each year. This reconciles all monthly or quarterly excise tax payments made during the prior calendar year.

Brewers and distillers must file and pay excise taxes monthly or quarterly depending on volume. Monthly filers must submit by the 20th of the following month. Quarterly filers due January 20, April 20, July 20, and October 20. All businesses must file Form SC1100 annually regardless of filing frequency.

Employers must file Form 941 (quarterly) or Form 944 (annual) for federal income tax and FICA withholding. Form 940 (Federal Unemployment Tax) due annually by January 31. Failure to file results in escalating penalties.

South Carolina does not require renewal of the sales tax license (Retail License). Once issued, it remains active as long as the business remains compliant. However, businesses must notify DOR of address or ownership changes.

If the business prepares or serves food (including snacks or full meals), it must obtain a Retail Food Establishment permit from DHEC. The permit must be renewed annually. Inspection required at least once per year.

Not legally required by South Carolina law, but critically important for breweries/distilleries producing consumable products. Strongly recommended due to risk of contamination, mislabeling, or allergic reactions. Often bundled with general liability.

Not explicitly mandated by statute, but required as a condition of obtaining and maintaining a Retail Dealer's Permit from SCDOR. Insurers often bundle with general liability. Covers incidents such as drunk driving accidents caused by served patrons.

Required under SCDOR regulations for all alcohol manufacturers. The bond guarantees payment of state alcohol taxes. Amount is determined by projected annual production and tax liability. Example: $1,000 bond for low-volume producers; up to $10,000 for larger operations.

Mandated under 27 CFR § 25.111 for breweries and 27 CFR § 19.8 for distilleries. Requires submission of Form 5130.9 (Brewer's Notice) and a TTB Surety Bond (Form 5110.74). Bond amount based on excise tax liability. Distilleries typically face higher bond requirements.

Not legally required in South Carolina for breweries or distilleries. May be relevant if offering consulting services (e.g., contract brewing advice), but not standard. Generally considered optional.

Not always statutorily required, but increasingly expected by regulators and lenders. Critical for distilleries using solvents or large-scale brewing operations. May be required for building permits or land leases.

All commercial occupancies, including breweries and distilleries, are subject to annual or biennial fire safety inspections by the local fire marshal. The South Carolina State Fire Marshal’s Office oversees local compliance. Permit required for occupancy.

Employers must display the OSHA Job Safety and Health – It’s the Law poster in a conspicuous location accessible to employees. Available for free download from OSHA website.

Employers must display required state and federal labor law posters, including minimum wage, workers’ compensation, and anti-discrimination notices. South Carolina requires specific state posters in addition to federal ones.

South Carolina law requires employers with four or more employees to carry workers’ compensation insurance. Coverage must be continuous while employees are employed. Independent contractors may be excluded.

All records related to production, taxpaid withdrawals, and transfers must be maintained for at least 3 years. Includes Brewer’s Reports (Form 5130.9), TTB Form 5110.17 (for spirits), and inventory records. Must be available for TTB inspection upon request.

Businesses must retain all records related to excise tax filings (beer and spirits) for at least 3 years. Includes production logs, sales records, and tax payment documentation. Applies to both monthly and annual filings.

All businesses with a sales tax license must file Form ST-391, Annual Sales and Use Tax Reconciliation Return, by January 31 each year. This reconciles all monthly or quarterly sales tax payments made during the prior year.

Every LLC must maintain a registered agent with a physical address in South Carolina. Any change in agent or address must be filed immediately using Form LLC-1 with the Secretary of State.

The South Carolina Retail License (sales tax license) must be visibly displayed at the place of business. Required for all locations where taxable sales occur.

Certain products, especially those with non-traditional ingredients or health claims, require TTB formula approval prior to production. This is not an annual requirement but must be completed before launch of each new product.

All alcoholic beverage licenses issued by SC DOR must be renewed annually by December 31. Failure to renew results in automatic expiration. License types include Brewer’s, Distiller’s, and On-Premises Retail licenses if applicable.

Many SC cities require annual business license renewal. Required for legal operation within city limits.

Required if public access or commercial activity exceeds agricultural zoning allowances.

Required for all LLCs operating as breweries/distilleries, even if single-member and disregarded for tax purposes. Must be obtained from the IRS regardless of whether the business has employees.

All breweries and distilleries must register with TTB using their EIN and obtain approval before producing any alcohol for commercial purposes. This is a prerequisite for obtaining a federal permit.

Required under 27 U.S.C. § 204 for any entity producing distilled spirits for commercial use. Application Form TTB F 5100.24 must be submitted. Fee schedule effective October 1, 2023.

Required under 27 U.S.C. § 216 for all brewers producing beer for commercial distribution. Must be filed on Form TTB F 5110.17. No fee required, but bond may be necessary depending on operations.

Required under 26 U.S.C. § 5362. A bond ensures payment of federal excise taxes. Amount based on expected tax liability; minimum bond amount is $1 million for most producers.

Tax rates updated under the 2017 Tax Cuts and Jobs Act. Small domestic brewers receive partial tax credit. Distillers pay higher rates. Must register with TTB and file Form 720 with IRS.