SC SC Information Letter #26-1 Alcoholic Beverage Licensing 2026-01-16

How does South Carolina's new mandatory alcohol server training differ from the training that reduces penalties for alcohol violations?

Short answer: They are two separate things. Under Bill H. 3430 (effective January 1, 2026), South Carolina now requires every alcohol server and manager who sells alcohol for on-premises consumption to complete a mandatory alcohol server training program and obtain a certificate (new Chapter 3, Title 61). That is different from the voluntary alcohol training the Department has long credited as a mitigating factor when setting penalties for alcohol violations. Completing the mandatory server training does NOT by itself earn penalty mitigation — to count as a mitigating circumstance, penalty-mitigation training must be completed in addition to the mandatory Chapter 3 training. The Department also warns that the General Assembly added mandatory penalties for knowingly committing the prohibited acts in S.C. Code Ann. § 61-4-580 (for beer or wine permit holders), and the Department no longer has discretion to reduce those mandatory penalties under § 61-4-580(B)(1) and (B)(3). The one exception is a second offense under § 61-4-580(A) within two years, where the Department may still shorten the suspension (up to fourteen days) based on mitigating circumstances, including qualifying penalty-mitigation training.

Apply this to your situation

This page answers the general question as of 2026. Ezel answers yours, under current South Carolina tax law, with citations.

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. It supersedes SC Information Letter #23-13 and reflects Title 61 as amended by Bill H. 3430 effective January 1, 2026; later legislative or program changes can affect it. This summary is informational only and is not legal or tax advice. Consult a licensed South Carolina attorney or alcohol-beverage-licensing professional about your situation.
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

South Carolina now has two different kinds of alcohol training, and this letter exists to keep them straight:

  1. Mandatory alcohol server training (new). Bill H. 3430, signed May 12, 2025 and effective January 1, 2026, adds Chapter 3 to Title 61 ("Alcohol Server Training"). It requires every alcohol server and manager who sells alcohol for on-premises consumption to complete an approved server-training program and obtain an alcohol server certificate. The Department approves programs that meet best-evidence-practice standards and cover the curriculum required by S.C. Code Ann. § 61-3-120.
  2. Penalty-mitigation training (long-standing). Separately, the Department has for years credited completion of alcohol training as a mitigating factor when deciding penalties for alcohol violations. That still exists — but it is not the same as the new mandatory training.

The key point: completing the mandatory server training does not by itself earn you penalty mitigation. To count as a mitigating circumstance, penalty-mitigation training must be completed in addition to the mandatory Chapter 3 training. The Department lists vendors for the two types of training separately on its website.

New mandatory penalties limit the Department's discretion. The General Assembly also added mandatory penalties for knowingly committing the prohibited acts now in S.C. Code Ann. § 61-4-580(A) — these apply to holders of beer or wine permits. For the mandatory penalties in § 61-4-580(B)(1) and (B)(3), the Department no longer has discretion to consider mitigating circumstances. The one exception: for a second offense under § 61-4-580(A) within two years, the Department may still reduce the suspension (otherwise up to fourteen days) based on mitigating circumstances, including qualifying penalty-mitigation training.

Underage-sale violations. When a violation involves selling beer, wine, or liquor to an underage person, the Department will consider whether the employee completed a recognized penalty-mitigation program within a reasonable time (no more than one year) before the violation. The Department must receive verification of attendance and completion and an outline of the training, which must cover preventing underage sales — and again, this must be in addition to the mandatory Chapter 3 server training.

What this means for you

Bars, restaurants, and other on-premises alcohol permittees

Starting January 1, 2026, your servers and managers must complete the new mandatory alcohol server training and hold a certificate — that is a licensing requirement, not an optional penalty cushion. If you also want training to help reduce penalties if a violation occurs, that has to be separate, additional penalty-mitigation training from the Department's recognized list. And be aware that for knowing violations of § 61-4-580(A) by beer or wine permittees, the new mandatory penalties leave the Department no room to reduce the penalty, except on a qualifying second-offense suspension.

Alcohol-training vendors

The Department maintains two separate lists — approved mandatory server-training programs (Chapter 3) and recognized penalty-mitigation programs. They serve different legal purposes; a program on one list does not automatically satisfy the other.

Common questions

Q: Is the new mandatory alcohol server training the same as training that reduces penalties?
A: No. The mandatory training under H. 3430 (Chapter 3, Title 61) is a licensing requirement for servers and managers. Penalty-mitigation training is separate; to count toward mitigating a penalty it must be completed in addition to the mandatory training.

Q: Who must complete the mandatory alcohol server training?
A: Every alcohol server and manager who sells alcohol for on-premises consumption at permitted or licensed premises, effective January 1, 2026 (S.C. Code Ann. §§ 61-3-100, 61-3-120).

Q: Can the Department still reduce penalties for a violation?
A: Only in limited situations now. For the mandatory penalties in § 61-4-580(B)(1) and (B)(3) (beer or wine permit holders, knowing violations), the Department has no discretion. It may still reduce the suspension for a second offense under § 61-4-580(A) within two years based on mitigating circumstances.

Q: How is penalty-mitigation training counted for an underage-sale violation?
A: The Department checks whether the employee completed a recognized penalty-mitigation program within one year before the violation, requires verification and a training outline covering underage-sale prevention, and requires that it be in addition to the mandatory Chapter 3 training.

Citations and references

Authority and statutes:

  • S.C. Code Ann. § 12-4-320 (Department's authority to issue advisory opinions)
  • SC Revenue Procedure #09-3
  • Bill H. 3430 (2025 Act amending Title 61; effective January 1, 2026)
  • S.C. Code Ann. § 61-3-100 (definitions of "alcohol server" and "manager")
  • S.C. Code Ann. § 61-3-120 (approval of alcohol server training programs; required curriculum)
  • S.C. Code Ann. § 61-4-580 (prohibited acts and mandatory penalties)

Source

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #26-1 (Updated)
SUBJECT:

Alcohol Server Training Programs—Penalty Mitigation
(Alcoholic Beverage Licensing)

DATE:

January 16, 2026

SUPERSEDES:

SC Information Letter #23-13 and all previous documents and any oral
directives in conflict herewith.

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

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.

PURPOSE:
This Information Letter is an attempt to clarify the difference between alcohol server training
programs now mandated under Bill Number H. 3430 and alcohol training programs used for
penalty mitigation.
BACKGROUND:
For many years, the Department, with its authority to consider mitigating factors, has taken into
account the completion of alcohol training programs when imposing penalties for alcohol
violations. On May 12, 2025, Governor Henry McMaster signed Bill Number H. 3430 (the “Act”),
effective January 1, 2026, which amends portions of the alcohol laws found in Title 61. Among
these amendments to Title 61 includes a new chapter, Chapter 3, entitled “Alcohol Server
Training.” This training is separate from the penalty mitigation training previously recognized by
the Department.

The new Chapter 3, Title 61 mandates all alcohol servers 1 or managers 2 to complete alcohol server
training and obtain an alcohol server certificate pursuant to the provisions of Chapter 3. Chapter
3 further provides that the Department “shall approve alcohol server training programs offered by
providers that are based on best evidence practice standards.” S.C. Code Ann. § 61-3-120(A)(1).
For the Department to approve a provider’s alcohol server training program, the program’s
curriculum must contain the subjects set forth in Section 61-3-120.
In addition to the required alcohol server training for on-premises sales of alcohol, the Department
will continue to recognize alcohol training programs for penalty mitigation purposes as described
below. Vendors for both types of training will be listed separately on Department’s website and
will be continually updated.
PENALTY MITIGATION:
The Department is authorized to consider mitigating circumstances when evaluating the
appropriate penalty for a violation of the State’s statutes and regulations governing the sale,
distribution, or possession of beer, wine, and/or alcoholic liquor.
However, in addition to the mandatory server training, the General Assembly implemented
mandatory penalties against permittees and their respective agents for knowingly committing any
of the prohibited acts listed in S.C. Code Ann. § 61-4-580. 3 Accordingly, the Department no
longer has discretion to consider mitigating circumstances when applying the mandatory penalties 4
in Sections 61-4-580(B)(1) and (B)(3). However, Section 61-4-580(B)(2) allows the Department
discretion to determine the proper suspension duration (up to fourteen days) for a second offense
of Section 61-4-580(A) within two years of the first offense. As such, the Department may reduce
a suspension for a second offense under Section 61-4-580(A) from the maximum fourteen days if
the permittee presents mitigating circumstances, including training for penalty mitigation that is
completed in addition to any mandatory training in accordance with Chapter 3.

“‘Alcohol server’ means an individual who sells alcohol for on-premises consumption at
permitted or licensed premises and may include a permittee, licensee, manager, or other employee
of a permittee or licensee.” S.C. Code Ann. § 61-3-100(2).

1

2

“‘Manager’ means an individual permittee, an individual licensee, and any person employed by
a permittee or licensee who managers, directs or controls the sale, service, transfer, or dispensing
of alcoholic beverages for on-premises consumption at the permitted or licensed premises.” S.C.
Code Ann. § 61-3-100(9).
3

The prohibited acts were previously listed in S.C. Code Ann. § 61-4-580. After the General
Assembly’s addition of the mandatory penalties, found in the newly created S.C. Code Ann. § 614-580(B), the prohibited acts are now found in S.C. Code Ann. § 61-4-580(A).

4

The mandatory penalties in Section 61-4-580(B) only apply to holders of permits authorizing the
sale of beer or wine.
2

Mitigating circumstances are circumstances that may warrant a less severe sanction than would
otherwise be appropriate. If the permittee or licensee presents certain mitigating circumstances,
the Department will consider whether to reduce monetary penalties, the lengths of suspensions,
and whether revocations should be reduced to suspensions with monetary penalties.
When the violation involves the sale of beer, wine, 5 or alcoholic liquor to an underage person, the
Department will consider whether the employee committing the violation has completed a training
program recognized by the Department for penalty mitigation within a reasonable period of time
(but no longer than one year) prior to the violation. The Department must receive verification that
the employee attended and completed the training for penalty mitigation and an outline of the
training conducted, which must include training covering the prevention of underage sales.
For the Department to consider the employee’s attendance and completion of training for
penalty mitigation as a mitigating circumstance, the training would have to be in addition to
the alcohol server training mandated to all on-premise licensees and permittees in Chapter
3, Title 61.
For the most up-to-date information on training programs recognized by the Department for
purpose of mitigating penalties, please visit the Department’s Alcohol Beverage Licensing website
at https://dor.sc.gov/index.php/alcohol-beverage-licensing-abl/recognized-training-programs.

5

If the violation involves the sale of beer or wine, the Department must issue the mandatory
penalties provided in Section 61-4-580(B), with the exception of second offenses of Section 61-4580(A), where, as described herein, the Department may consider mitigating circumstances to
determine a proper suspension duration.
3

Get today's answer for your situation

You just read a 2026 ruling on this question. Ezel checks current South Carolina tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.