Author: South Carolina Department of Revenue
This article originally appeared in the Spring 2026 issue of the South Carolina CPA Report
For those of you with clients in the restaurant industry, the South Carolina Department of Revenue (SCDOR) is here to help with reminders about alcohol server training. And if your clients make sales or deliveries in Williamsburg County, make sure you’re aware of a new Local Sales Tax that took effect May 1.
And one thing you may not know—you don’t have to wait until the quarterly SC.CPA magazine to know what’s going on with the SCDOR. Keep reading to learn more about free SCDOR newsletters, which you can sign up for by visiting dor.sc.gov/emails.
Williamsburg County’s Sales Tax Rate Now 8% Effective May 1
The Sales Tax rate for Williamsburg County increased to 8% on May 1, 2026, as a result of the county’s new 1% Capital Projects Sales Tax.
That rate includes the 6% statewide Sales Tax and a 1% Local Option Sales Tax.
If you have clients that make sales and deliveries in Williamsburg County, make sure they are collecting and remitting the new 1% Capital Projects Sales Tax beginning with their May 2026 return, due June 20, 2026.
As always, the SCDOR recommends that retailers file their Sales Tax returns on MyDORWAY, its free online tax portal. All local tax changes are automatically updated when you file your Sales Tax return using MyDORWAY. Plus, automatic checkpoints help you avoid submitting an incomplete return.
Read Information Letter #26-5, available at dor.sc.gov/policy, to learn more about all local Sales and Use Tax changes this year.
Alcohol Server Training Reminders
If you have clients in the restaurant industry, remember that all employees who work 10 or more hours per week serving alcohol for on-premises consumption, and all managers who oversee alcohol service, are required to complete an approved alcohol server training program that meets the requirements of SC Code Section 61-3-120(B).
One thing you might not be thinking about—that requirement includes new hires, who must complete alcohol server training within 30 days of their employment. With summer right around the corner, many establishments will be hiring new servers; if that includes your clients, make sure they know about the requirement.
Approved trainings that meet the requirements of SC Code Section 61-3-120(B) are listed in their own section at the top of dor.sc.gov/abl-server-training.
Stay Informed
Tax season brought significant changes this year, and as a tax professional, it’s important to stay up-to-date on the latest news and updates from the SCDOR. Did you know that the SCDOR will send updates directly to your inbox?
That’s right, the SCDOR has over a dozen free newsletters, including mailing lists for Policy, Alcohol Beverage Licensing, and Income Tax updates. Plus, SCDOR encourages both tax professionals and taxpayers to sign up for ReveNews, its free monthly newsletter that covers updates from across the agency.
Make sure you visit dor.sc.gov/emails and sign up for each of the SCDOR’s newsletters today.
