What must South Carolina collegiate sporting venues with beer and wine permits do under Act 42, and how does the Department penalize violations?

Plain-English summary

In 2025 the General Assembly passed Act 42, a tort and liquor liability reform law. It added a new statute, S.C. Code § 61-4-523, that places special requirements on collegiate sporting venues that hold beer and wine retail permits. This Revenue Procedure carries out the Department's assignment under that statute: it spells out the preventative measures every such venue must take and sets an alternative, seating-capacity-based penalty structure for violations. It applies only to collegiate sporting venues — not to beer and wine permit holders generally or to other venues on a college campus. It modifies SC Revenue Procedure #24-1.

Preventative measures required of every collegiate sporting venue

Regardless of seating capacity, and effective May 12, 2025, a collegiate sporting venue holding a § 61-4-520 permit must, as a condition of licensure:

1. have all beer/wine sales personnel complete Department-approved alcohol server training;
2. run internal random checks of sales locations during events to confirm compliance with sales and ID procedures;
3. use forensic digital identification systems (or another Department-approved method) to verify ID authenticity at each point of sale;
4. prohibit beer and wine sales at concession stands serving student sections; and
5. refuse sales to anyone presenting a vertical identification card (the format issued to people under 21).

Two penalty tracks

Act 42 also amended § 61-4-580 to add flat statutory penalties for prohibited acts (such as selling to anyone under 21 or to an intoxicated person): a first offense is a $2,500 fine, a second within two years brings a suspension of up to 14 days, and a third within three years brings revocation. Those take effect January 1, 2026 and apply to beer and wine permit holders generally.

But § 61-4-523(C) directed the Department to build an alternative revenue and penalty structure just for collegiate sporting venues, based on seating capacity. The Department uses a two-year lookback counting the total number of violations (not just one type), and may reduce penalties for good-faith compliance with the preventative measures. Fines are assessed per violation:

• Seating 50,000 or more: 1st $10,000; 2nd $15,000; 3rd $25,000; 4th $35,000 plus a 60-day suspension; 5th $50,000 plus a possible one-day suspension during an event; 6th revocation.
• Seating 15,000–49,999: 1st $7,500; 2nd $11,250; 3rd $18,750; 4th $26,250 plus a 60-day suspension; 5th $37,500 plus a possible one-day suspension; 6th revocation.
• Seating 14,999 or fewer: 1st $5,000; 2nd $7,500; 3rd $12,500; 4th $17,500 plus a 60-day suspension; 5th $25,000 plus a possible one-day suspension; 6th revocation.

Each escalation must occur within two years of the first offense to count at the higher tier.

What this means for you

Colleges and venue operators selling beer and wine

Put the five preventative measures in place now — they have been required since May 12, 2025 as a condition of keeping your permit. Budget for Department-approved server training and forensic ID verification at every point of sale, and physically separate beer/wine sales from concession stands serving student sections.

Understanding your penalty exposure

Your fine tier depends on your venue's seating capacity, and the Department counts all violations in the prior two years, not just repeats of the same act. Documenting your compliance with the preventative measures matters: the Department may reduce a penalty when the permit holder acted in good faith to prevent the violation and can weigh other mitigating circumstances.

Watch for updated guidance

The Department said it anticipates issuing a revised revenue procedure updating its general ABL penalty guidelines in light of Act 42. Check dor.sc.gov/policy for the current version.

Common questions

Q: Who does this Revenue Procedure cover?
A: Only collegiate sporting venues that hold beer and wine permits — not beer and wine permit holders generally, and not other venues on a college campus.

Q: When did the preventative measures take effect?
A: May 12, 2025, the date Act 42 (and § 61-4-523) took effect on the Governor's signature.

Q: How are penalties different for collegiate sporting venues?
A: Instead of the flat § 61-4-580 penalties, they face a progressive structure tiered by seating capacity, assessed per violation, with a two-year lookback across all violations.

Q: What is the largest first-offense fine?
A: $10,000 per violation for a venue seating 50,000 or more.

Q: Can the Department reduce a penalty?
A: Yes. It may reduce penalties for good-faith efforts to prevent the violation and may weigh other mitigating or aggravating circumstances.

Citations and references

Authority and statutes:

• 2025 S.C. Acts 42 — tort and liquor liability reform
• S.C. Code Ann. § 61-4-523 (Supp. 2025) — requirements and alternative penalty structure for collegiate sporting venues
• S.C. Code Ann. § 61-4-520 (2022) — beer and wine retail permit conditions
• S.C. Code Ann. § 61-4-580 (Supp. 2025) — prohibited acts and statutory penalties
• S.C. Code Ann. § 61-2-140 (2022) — alcohol licensing requirements
• S.C. Code Ann. § 12-4-320 (2014) — Department's authority to issue advisory opinions
• SC Revenue Procedure #09-3; modifies SC Revenue Procedure #24-1

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RP25-2.pdf

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 REVENUE PROCEDURE #25-2
SUBJECT:

Requirements for Collegiate Sporting Venues Holding Beer and
Wine Permits
(ABL)

EFFECTIVE DATE:

August 29, 2025

SUPERSEDES:

All previous advisory opinions and any oral directives in conflict
herewith.

MODIFIES

SC Revenue Procedure 24-1

REFERENCES:

2025 S.C. Acts 42
S.C. Code Ann. § 61-2-140 (2022)
S.C. Code Ann. § 61-4-520 (2022)
S.C. Code Ann. § 61-4-523 (Supp. 2025)
S.C. Code Ann. § 61-4-580 (Supp. 2025)

AUTHORITY:

S.C. Code Ann. § 12-4-320 (2014)
S.C. Code Ann. § 61-4-523 (Supp. 2025)
SC Revenue Procedure #09-3

SCOPE:

The purpose of a Revenue Procedure is to provide procedural
guidance to the public. It is an advisory opinion issued to assist in
the administration of laws and regulations by providing guidance
that may be followed in order to comply with the law. It is effective
until superseded or modified by a change in statute, regulation,
court decision, or another Department advisory opinion.

INTRODUCTION:
The General Assembly enacted Act 42 (the “Act”), aimed at tort and liquor liability reform,
in the 2025 legislative session. 1 As part of the Act, the General Assembly adopted a
provision specifically addressing the sale of beer or wine at collegiate sporting venues,
1

2025 S.C. Acts 42.

1

section 61-4-523 of the South Carolina Code, which became effective upon the signature
of the Governor on May 12, 2025. 2 Section 61-4-523 places new requirements on all
collegiate sporting venues that hold beer and wine retail permits. 3 While the Act added
specific statutory penalties for prohibited acts relating to the sale of beer and wine, 4 section
61-4-523(C) charges the Department of Revenue (the “Department”) with developing and
implementing an alternative revenue and penalty structure for collegiate sporting venues
(based on seating capacity) no later than August 31, 2025. 5 Moreover, the General
Assembly instructed the Department to determine the seating capacity necessary to subject
a collegiate sporting venue to this alternative revenue and penalty structure. 6 This Revenue
Procedure aims to fulfill those responsibilities and only applies to collegiate sporting
venues and not holders of beer and wine permits generally, including other types of venues
located on college campuses. 7
PROCEDURE:
Preventative Measures Required for All Collegiate Sporting Venues
Section 61-4-523, contained in the Act, requires all collegiate sporting venues holding
permits pursuant to section 61-4-520, regardless of seating capacity, to implement the
following preventative measures as a condition for licensure in addition to the requirements
set forth in section 61-4-520:
1) All personnel selling beer and wine must complete mandatory alcohol server
training approved by the Department;
2) Utilize internal, random checks of sales locations during events at a frequency
in which it can be determined that the venue is complying with sales procedures
and identification verification procedures;
3) Utilize forensic digital identification systems or other means approved by the
Department to verify the authenticity of identification at each point of sale;
4) Prohibit the sale of beer and wine at concession stands designated to serve
student sections; and
5) Prohibit the sale of beer or wine to customers presenting vertical identification
cards.
These measures are required as of May 12, 2025. 8
All other portions of the Act take effect on January 1, 2026.
S.C. Code Ann. § 61-4-523(A).
4
S.C. Code Ann. § 61-4-580(B).
5
S.C. Code Ann. § 61-4-523(C).
6
Id.
7
Revenue Procedure 24-1 provides penalty guidelines generally applicable to all holders of alcohol permits and
licenses. The Department anticipates issuing a revised revenue procedure in the near future to update our penalty
guidelines in light of the Act. Please check our website dor.sc.gov/policy for the most up to date information on
penalty guidelines for ABL violations.
8
2025 S.C. Acts 42 § 11 (stating section 61-4-523 takes effect upon the approval of the Governor).
2
3

2

New Statutory Penalties for Beer and Wine Permit Holders
Section 61-4-580 prohibits all holders of beer or wine permits including collegiate sporting
venues, or their agents or employees, from knowingly committing any of the following acts
upon the licensed premises:
Selling beer or wine to persons under twenty-one years of age;
Selling beer or wine to intoxicated persons;
Permitting most forms of gambling;
Permitting lewd, immoral, or improper entertainment, conduct, or practices;
Permitting any act that constitutes a crime under State law;
Selling, offering for sale, or possessing any beverage or liquor, which is
prohibited on the licensed premises; and
• Conducting, operating, organizing, advertising, running, or participating in
drinking games or drinking contests. 9
•
•
•
•
•
•

Pursuant to section 61-4-580(B), any of the above violations are grounds for revocation or
suspension of the holder’s permit. 10
The Act amended section 61-4-580 by adding the following statutory penalties for each
violation of 61-4-580:
1) First offense shall be fined two thousand five hundred dollars by the
Department;
2) Second offense within two years of the first offense results in a suspension of
the holder’s permit for up to fourteen days as determined by the Department;
and
3) Third offense within three years of the first offense results in a revocation of
the permit. 11
These penalty provisions take effect January 1, 2026 12 and generally apply to all beer and
wine permit holders. However, section 61-4-523(C) charges the Department with
developing and implementing an alternative revenue and penalty structure to these
statutory penalties for collegiate sporting venues.
Alternative Revenue and Penalty Structure for Collegiate Sporting Venues
The Department’s goal in instituting administrative penalties is to ensure compliance with
the law, not punishment. Therefore, as with other penalty guidelines, the Department
adopts a progressive framework of assessing penalties against collegiate sporting venues.
S.C. Code Ann. § 61-4-580.
Id.
11
2025 S.C. Acts 42.
12
2025 S.C. Acts 42 § 11.
9

10

3

The severity of the penalties listed below depends on the number of previous violations at
the permitted location. Moreover, in the Act, the General Assembly instructs the
Department to consider the preventative measures and unique characteristics of a particular
collegiate sporting venue when assessing these penalties and gives the Department
discretion to reduce these penalties when it finds the permit holder acted in good faith to
prevent the violation. 13 The Department may also consider any other mitigating or
aggravating circumstances when assessing these penalties and the permit holder will be
given the opportunity to provide evidence of any mitigating circumstances including its
compliance with the preventative measures contained in section 61-4-523(A).
The Department will look back two (2) years from the date of the most recent violation. To
determine which progressive penalty applies to a particular violation, the Department will
look at the total number of violations committed during the lookback period, not just the
number of a specific type of violation. Generally, each violation counts as an offense for
purposes of the progressive penalty structure. However, at the Department’s discretion and
for purposes of counting the number of violations in the look back period, multiple
violations may be counted as one offense even though the Department assesses separate
penalties for each violation.
In the Act, the General Assembly instructs the Department to consider the following unique
characteristics of collegiate sporting venues when developing the alternative penalty
structure:
•
•
•
•

the number of sales locations,
sales volume and number of patrons served per event,
number of personnel necessary to staff sales locations, and
frequency of events that involve the sale of beer and wine held at the
venue. 14

In developing and implementing the alternative revenue and penalty structure, the General
Assembly instructs the Department to determine the seating capacity necessary to be
subject to this alternate revenue and penalty structure. 15 Therefore, the Department adopts
the following alternative revenue and penalty structure for all offenses, except as otherwise
specified by statute, for collegiate sporting venues based on seating capacity:
A. Collegiate Sporting Venues with Seating Capacities of 50,000 or More:
1) First offense shall be fined ten thousand dollars ($10,000) per violation
by the Department;
2) Second offense within two years of the first offense shall be fined fifteen
thousand dollars ($15,000) per violation;
S.C. Code Ann. § 61-4-523(B).
S.C. Code Ann. § 61-4-523(C).
15
Id.
13
14

4

3) Third offense within two years of the first offense shall be fined twentyfive thousand dollars ($25,000) per violation;
4) Fourth offense within two years of the first offense shall be fined thirtyfive thousand dollars ($35,000) per violation and requires a suspension
of sixty (60) days as determined by the Department;
5) Fifth offense within two years of the first offense shall be fined fifty
thousand dollars ($50,000) per violation and may impose a one-day
suspension to take place during a collegiate sporting event for which the
venue is primarily used;
6) Sixth offense within two years of the first offense results in revocation.
B. Collegiate Sporting Venues with Seating Capacities Between 15,000 and 49,999:
1) First offense shall be fined seven thousand five hundred dollars ($7,500)
per violation by the Department;
2) Second offense within two years of the first offense shall be fined eleven
thousand two hundred and fifty dollars ($11,250) per violation;
3) Third offense within two years of the first offense shall be fined eighteen
thousand seven hundred fifty dollars ($18,750) per violation;
4) Fourth offense within two years of the first offense shall be fined twentysix thousand two hundred and fifty dollars ($26,250) per violation and
requires a suspension of sixty (60) days as determined by the Department;
5) Fifth offense within two years of the first offense shall be fined thirtyseven thousand five hundred dollars ($37,500) per violation and may
impose a one-day suspension to take place during a collegiate sporting
event for which the venue is primarily used;
6) Sixth offense within two years of the first offense results in revocation.
C. Collegiate Sporting Venues with Seating Capacities of 14,999 or Less:
1) First offense shall be fined five thousand dollars ($5,000) per violation
by the Department;
2) Second offense within two years of the first offense shall be fined seven
thousand five hundred dollars ($7,500) per violation;
3) Third offense within two years of the first offense shall be fined twelve
thousand five hundred dollars ($12,500) per violation;
4) Fourth offense within two years of the first offense shall be fined
seventeen thousand five hundred dollars ($17,500) per violation and
requires a suspension of sixty (60) days as determined by the Department;
5) Fifth offense within two years of the first offense shall be fined twentyfive thousand dollars ($25,000) per violation and may impose a one-day
suspension to take place during a collegiate sporting event for which the
venue is primarily used;
6) Sixth offense within two years of the first offense results in revocation.
5

In addition to this alternative revenue and penalty structure, other statutory requirements
in title 61 of the South Carolina Code apply to collegiate sporting venues. 16
SOUTH CAROLINA DEPARTMENT OF REVENUE

s/W. Hartley Powell
W. Hartley Powell, Director
August 27
,2025
Columbia, South Carolina

16

See e.g., S.C. Code Ann. § 61-2-140(E) and 61-4-520(3).

6