Menu
Tax Notes logo

South Carolina Explains Temporary Authorization of Curbside Beer Delivery

Dated Mar. 25, 2020

Citations: SC Information Letter No. 20-5

SUMMARY BY TAX ANALYSTS

The South Carolina Department of Revenue published an information letter providing guidance on the governor's temporary suspension, in response to COVID-19, of a state regulation that prohibits a retail beer or wine permit holder from selling or delivering beer or wine to a consumer in a motor vehicle, explaining that permit holders may elect to offer curbside delivery or pick-up of wine or beer as long as they adhere to specified conditions and restrictions.

SUBJECT:
Curbside Delivery or Pick-Up Area for Beer and Wine — Temporary Authorization Due to
Coronavirus Disease (COVID-19) State of Emergency
(Alcoholic Beverage Licensing)

EFFECTIVE DATE:
March 21, 2020. (See below information on the Executive Order.)

AUTHORITY:
S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3
Governor's Executive Order No. 2020-12

SCOPE:
An Information Letter is a written statement issued to the public to announce general
information useful in complying with the laws administered by the Department.
An Information Letter has no precedential value.

NOTICE TO ALL HOLDERS OF A RETAIL BEER AND WINE PERMIT

GOVERNOR ISSUES EXECUTIVE ORDER

To facilitate “social distancing” practices and to mitigate the significant economic impacts of COVID-19 on individuals and businesses throughout the State, particularly restaurants and other food-service establishments, Governor McMaster issued Executive Order No. 2020-12 on March 21, 2020.

The purpose of the Executive Order is to promptly undertake and implement additional measures to slow the spread of COVID-19, minimize the current and future strain on healthcare providers, and mitigate the economic impacts on affected individuals and businesses.

On March 13, 2020, Governor McMaster issued Executive Order No. 2020-08, declaring a State of Emergency based on a determination that the 2019 Novel Coronavirus (“COVID-19”) poses an actual or imminent public health emergency for the State of South Carolina. Executive Order 2020-12, effective March 21, 2020, shall remain in effect for the duration of the State of Emergency unless otherwise modified, amended, or rescinded by a subsequent Order.

TEMPORARY SUSPENSION OF PROHIBITION AGAINST CURBSIDE DELIVERY OR PICK-UP OF BEER AND WINE

The Governor has, therefore, temporarily suspended South Carolina Regulation 7–702.5. This regulation prohibits a holder of a retail beer or wine permit (including employees and agents of a permit holder) from selling or delivering beer or wine to anyone who remains in a motor vehicle during the transaction.

REQUIREMENTS FOR CURBSIDE DELIVERY OR PICK-UP OF BEER OR WINE

Under the Governor's Executive Order, a holder of a beer and wine retail permit that elects to offer curbside delivery or pick-up may sell beer or wine through its curbside delivery and pick-up service under the following conditions and restrictions:

Location Requirements:

1. The retailer must have an on or off-premises permit issued by the Department of Revenue for the retail sale of beer or wine in accordance with Title 61, Chapter 4 of the South Carolina Code of Laws.

This includes, but is not limited to, the following types of businesses that have a retail permit for the retail sale of beer or wine, provided such businesses comply with the conditions and restrictions set forth in this Information Letter:

  • Grocery stores

  • Convenience stores

  • Restaurants

  • Discount stores

  • Drugstores

  • Brewpubs

  • Breweries authorized to sell beer at retail

  • Wineries authorized to sell wine at retail

However, the holder of a “special event” permit issued under Code Section 61-4-550, for use at fairs and special functions, cannot offer curbside or pick-up service of beer or wine.

2. A retailer must have a clearly designated delivery, pick-up, curbside, drive-thru or drive-in area abutting or adjacent to the retailer's place of business and must deliver the beer or wine to the customer's vehicle only at this designated area.

Curbside Delivery and Pick-up Requirements:

3. The beer or wine must only be delivered to the customer's vehicle for off-premises consumption and must only be delivered to the customer's vehicle at the designated delivery or pick-up area.

4. A customer who purchases beer or wine must prove at the time of curbside delivery or pick-up that he or she is twenty-one (21) years of age or older by providing a valid government-issued identification.

5. A retailer must not allow curbside delivery of beer or wine to, or pick-up of beer or wine by, an intoxicated person or a person who is under twenty-one (21) years of age.

6. The beer or wine must be delivered to the customer's vehicle for off-premises consumption in a sealed container. For purposes of this requirement, a sealed container means a bottle, can, growler, or crowler which has not been opened, tampered with, uncapped, or unsealed subsequent to its filling or re-filling by the manufacturer or retailer. Open containers are prohibited.

7. The employee or agent of the holder of the beer or wine retail permit who is responsible for delivering beer or wine in sealed containers for off-premises consumption to a customer's vehicle must be eighteen (18) years of age or older.

Prohibitions:

8. The holder of a retail beer and wine permit who delivers meals or other food to the customer's location cannot deliver beer or wine with that meal or food. For example, a retailer who delivers pizza to the customer's home cannot deliver beer or wine with the pizza. The provisions of this Information Letter do not apply to such delivery services.

9. The provisions of this Information Letter do not apply to online meal ordering, payment, and delivery companies, or other meal or food delivery companies, that contract with South Carolina restaurants or food establishments to sell their meals or food through the delivery company's website, mobile app, or other marketplace or that otherwise deliver meals or food to a customer's location. Therefore, the holder of a retail beer or wine permit cannot sell or provide beer or wine to any third-party meal or food delivery company for delivery to a customer's location.

Note: Certain wineries are authorized under the law to sell and deliver or ship wine to retail customers. Such wineries may continue to deliver or ship wine as authorized under the law.

10. Curbside delivery or pick-up of “alcoholic liquors,” as defined by Code Section 61-6-20, are prohibited.

Compliance with Other Laws:

11. The retailer must comply with all other applicable State or local laws concerning beer or wine.

ADDITIONAL INFORMATION

For additional information, visit the Department's webpage, dor.sc.gov/emergencies, for additional COVID-19 tax and regulatory relief information; email the Department's Alcohol Beverage Licensing Section at abl@dor.sc.gov; or call the Department's Alcohol Beverage Licensing Section at (803) 898-5864.

A copy of the Governor's Executive Order is attached to this Information Letter for reference.

Copy RID