RETAILERS MUST NOTIFY THE SCDOR BY AUGUST 14, 2023 IF YOU SELL TOBACCO PRODUCTS

What you need to know:

All retailers are required to notify the SCDOR if they sell tobacco products by August 14, 2023.
More information can be found in the ST-608, Important Notification about Retail Tobacco Sales notice, which the SCDOR sent to all South Carolina retailers last week.
No action is required of retailers who do not sell tobacco products.

South Carolina retailers who sell tobacco products must notify the South Carolina Department of Revenue (SCDOR) by August 14, 2023 due to new legislation.

The legislation, signed into law May 16, updates the definition of “tobacco products" to include cigarettes, products made of tobacco, electronic smoking devices, e-cigarettes, e-cigars, e-pipes, vape pens, e-hookah, e-liquid, and tobacco items that may or may not contain nicotine. For more information on the definitions of tobacco products, see SC Code Section 16-17-501.

Who is impacted

All retailers who sell tobacco products, including those who already have Cigarette Stamps or Other Tobacco Products accounts with the SCDOR, are required to notify the SCDOR using MyDORWAY, our free online tax portal.

If your business does not sell tobacco products as defined in SC Code Section 16-17-501 at any of its locations, no action is required.

What you need to do

Last week, the SCDOR sent notice of this new requirement to all South Carolina retailers. Retailers who manage their Sales Tax accounts on MyDORWAY received this notice electronically, while retailers who do not have a MyDORWAY account, or who opted out of the SCDOR's electronic letter notifications, were mailed a paper copy.

No matter how you received the notice, it is important that your business reads and follows its instructions to notify the SCDOR that you sell tobacco products.

To notify the SCDOR that you sell tobacco products:

If you have a MyDORWAY account, log in and select the More tab. On the next screen, click Notification of Tobacco Sales.

If you don't have a MyDORWAY account, visit dor.sc.gov/notify-tobacco or click Notification of Tobacco Sales, located in the Respond to the SCDOR panel on the MyDORWAY homepage at MyDORWAY.dor.sc.gov. You'll need to enter the Letter ID and FEIN or SSN listed on your notice.
Once you validate your identity, click the Check if Location Sells Tobacco checkbox for each location that sells tobacco products, and leave it unchecked for all locations that don't. Once you're done, click Submit.

Retailers selling tobacco products that fail to notify the SCDOR by August 14, 2023 may be subject to fines and violations.

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