SC SC Information Letter #11-2 Alcoholic Beverage Licensing 2011-01-27

Who can get a temporary beer and wine permit for a special event in South Carolina as of January 27, 2011 (per SC IL #11-2)?

Short answer: As of January 27, 2011, temporary beer and wine permits for fairs and special functions are no longer limited to nonprofit organizations — individuals and entities, including businesses, may also apply. SC Information Letter #11-2 explains that S.C. Code § 61-4-550 lets the Department issue temporary beer and wine permits for locations at fairs and special functions for up to 15 days at a $10-per-day fee. A 2011 joint resolution (House Bill 3278) temporarily broadened eligibility beyond nonprofits. All applicants must still meet the other § 61-4-550 requirements: a State Law Enforcement Division (SLED) criminal records check done within 90 days of the application (for each principal if the applicant is not an individual), and written notice to the county sheriff at least 15 days before the event — a sheriff's written objection within 72 hours is grounds to deny the permit. This modification was authorized by a joint resolution that expires June 30, 2011, with permanent legislation expected. It supersedes SC Information Letter #10-13.

Apply this to your situation

This page answers the general question as of 2011. Ezel answers yours, under current South Carolina tax law, with citations.

Currency note: this ruling is from 2011
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official South Carolina Department of Revenue Information Letter. Per the Department, an Information Letter announces general information useful in complying with the laws administered by the Department and has NO precedential value. The expanded eligibility described here was authorized by a 2011 joint resolution (House Bill 3278) that expires June 30, 2011; the General Assembly was expected to consider permanent legislation, so confirm the current rule before relying on this. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

As of January 27, 2011, South Carolina temporarily expanded who can get a temporary beer and wine permit for a fair or special event — it is no longer limited to nonprofit organizations. S.C. Code § 61-4-550 authorizes the Department to issue temporary beer and wine permits for locations at fairs and special functions for a period not exceeding 15 days, at a fee of $10 per day. Historically these special permits were restricted to certain nonprofit organizations.

Effective January 27, 2011, § 61-4-550 was temporarily modified so that individuals and entities, including businesses as well as nonprofit organizations, may obtain these temporary permits — provided they meet the statute's other requirements and are otherwise qualified under Title 61. This letter supersedes SC Information Letter #10-13.

The remaining § 61-4-550 requirements still apply:

  • Criminal records check. With the initial application, the applicant must submit a SLED (State Law Enforcement Division) criminal records check conducted no more than 90 days before the application; failure to comply means denial. If the applicant is not an individual, a records check of each principal (as defined in § 61-2-100(H)(2)) is required, and all principals are treated as the applicant. For a subsequent application, a new check is required only if more than 2 years have passed since the last check or a principal has been added or replaced.
  • Notice to the sheriff. The applicant must give written notice to the county sheriff (or the sheriff's designee) at least 15 days before the first day of the event, unless the sheriff waives the 15-day requirement. A written objection by the sheriff within 72 hours of receiving the notice is sufficient grounds to deny the application.

Important — this is temporary. The modification was authorized by 2011 House Bill 3278, a joint resolution that expires June 30, 2011. The General Assembly was expected to consider permanent legislation on the subject.

What this means for you

If you are a business or individual hosting or vending at an event

You may now apply for a temporary beer and wine permit for a fair or special function; you no longer have to be a nonprofit. Budget time for a SLED criminal records check (within 90 days of applying) and give the county sheriff written notice at least 15 days before the event.

If you are a nonprofit

You remain eligible, and the same criminal-records-check and sheriff-notice requirements apply.

Common questions

Q: Who can get a temporary beer and wine permit for a special event now?
A: As of January 27, 2011, individuals and entities including businesses, in addition to nonprofit organizations, provided they meet the § 61-4-550 requirements.

Q: What is the permit's length and cost?
A: Up to 15 days, at a fee of $10 per day, for locations at fairs and special functions.

Q: What must an applicant do before applying?
A: Obtain a SLED criminal records check within the prior 90 days (for each principal if not an individual) and give the county sheriff written notice at least 15 days before the event; a sheriff's written objection within 72 hours can defeat the application.

Q: Is this expanded eligibility permanent?
A: No. It was authorized by 2011 House Bill 3278, a joint resolution that expires June 30, 2011; permanent legislation was expected to be considered.

Subject

Temporary Beer and Wine Permits for Special Events—Revisions Effective January 27, 2011 (Alcoholic Beverage Licensing)

Source

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214
Web Address: www.sctax.org

SC INFORMATION LETTER 11-2
SUBJECT:

Temporary Beer and Wine Permits for Special Events—Revisions
Effective January 27, 2011 (Alcoholic Beverage Licensing)

EFFECTIVE DATE: January 27, 2011
SUPERCEDES:

S.C. Information Letter #10-13 and all previous documents and any
directives in conflict herewith.

REFERENCE:

S.C. Code Ann. Section 61-4-550 (2009 and Supp. 2010)
Act No. 259, Section 1 (2010)
2011 House Bill 3278 (effective January 27, 2011)

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #09-3

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.

Code Section 61-4-550 authorizes the Department to issue temporary beer and wine permits to
certain nonprofit organizations for a period not exceeding 15 days for a fee of 10 dollars per day.
Such special permits are restricted to locations at fairs and special functions.
Effective January 27, 2011, the provisions of Code Section 61-4-550 have been temporarily
modified to allow individuals and entities, including businesses as well as nonprofit
organizations, to obtain temporary beer and wine permits for locations at fairs and special
functions. All applicants must meet the remaining requirements of Code Section 61-4-550
and be otherwise qualified under Title 61.
The remaining requirements of Code Section 61-4-550 are as follows:
Criminal records check required. With the initial application, the applicant must submit a
criminal records check conducted by the State Law Enforcement Division not more than 90 days
preceding the date of the application. Failure to comply will result in denial of the application.
If the applicant is a person other than an individual, a criminal records check of each principal is
required. “Principal” has the same meaning as in Code Section 61-2-100(H)(2). All principals
are deemed to be the applicant for this permit.

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For a subsequent application, a new criminal records check is required only if (a) more than 2
years have elapsed since the most recent criminal records check was conducted or (b) the
applicant has added or replaced a principal.
Notification of sheriff required. The applicant must give written notice to the sheriff or
sheriff’s designee in the county in which the fair or special event is to be held, a minimum of 15
days before the first day of the event, unless the sheriff waives the 15-day requirement. An
objection by the sheriff or sheriff’s designee within 72 hours of receipt of the notice, submitted
in writing to the Department, is sufficient grounds to deny the application.
NOTE: This temporary modification to the provisions of Code Section 61-4-550, as amended by
Act No. 259, Section 1 (2010), is authorized by 2011 House Bill 3278, a joint resolution that
expires on June 30, 2011. The General Assembly is expected to consider permanent legislation
concerning this matter.

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