SCDOR Tax Deadline Ext.;

Curbside Beer/Wine Sales

Stacie Bartro
March 24, 2020 - 2:45 pm
Income Tax Deadline Extension 2020

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Tax extension... whether you filed for one or not!

The South Carolina Department of Revenue has extended the Income Tax Return deadline date to July 15, 2020 due to COVID-19.

That date aligns with the Internal Revenue Service's deadline date.

According to the SCDOR website, individual income tax refunds are still being processed and issued.  As of right now, the Department does not anticipate any delays.  If you've already filed your taxes, check the status of your refund by going to  https://dor.sc.gov/refund.  

In addition to the tax extension, the Department of Revenue is also temporarily allowing restaurants to sell beer and/or wine with curbside pick-up/drive-thru food orders in accordance with Executive Order 2020-12.  Liquor sales (curbside delivery or pick up) are not permitted.  There are guidelines that must be followed for the sales.

SCDOR Director Hartley Powell
South Carolina Department of Revenue

SCDOR Director Hartley Powell said that by providing this temporary sale of adult beverages, he hopes it "will help businesses as we all navigate these uncertain and challenging times." 

 

[Portion of Executive Order 2020-12] "B. I hereby suspend Regulation 7–702.5 of the South Carolina Code of Regulations, which provides, in pertinent part, that "[a] permit holder, employee of a permit holder, or agent of a holder must not sell or deliver beer or wine to anyone who remains in a motor vehicle during the transaction."

C. I hereby authorize and direct the South Carolina Department of Revenue ("DOR") to implement, interpret, and apply the provisions of this Order, as necessary and appropriate and in accordance with and to the extent allowed by state and federal law, in a manner that will facilitate current holders of a valid Beer and Wine Permit ("Permit"), as set forth below, selling or delivering beer and wine in a sealed container for curbside delivery or pickup and off-premises consumption.

D. Subject to any further clarification, guidance, or regulations issued or promulgated by DOR, Permit holders electing to offer curbside delivery or pickup shall be subject to the following definitions, conditions, and restrictions:

1. Permit is defined as an on- or off-premises permit issued by DOR in accordance with Title 61, Chapter 4 of the South Carolina Code of Laws, with the exception of "special event" permits, for use at fairs and special functions, issued pursuant to section 61-4-550 of the South Carolina Code of Laws, as amended.

2. A retailer shall have a clearly designated delivery or pickup area abutting or adjacent to the retailer’s place of business.

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

Executive Order No. 2020-12 Page 4 March 21, 2020

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

5. Any Permit holder’s employee or agent who is responsible for delivering beer or wine in sealed containers for off-premises consumption to a customer’s vehicle shall be eighteen (18) years of age or older.

6. Curbside delivery or pickup of "alcoholic liquors," as defined by section 61-6-20 of the South Carolina Code of Laws, as amended, shall be prohibited."

 

 

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