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South Carolina Department of Revenue
Tobacco Tax
Columbia, SC 29214-0138

Phone: 803-896-1970
Email: TobaccoTax@dor.sc.gov

Summary:

This tax applies to all cigarettes and tobacco products sold in South Carolina. All persons selling, purchasing, distributing or importing cigarettes or tobacco products in South Carolina is required to pay the tax. The tax is only paid once. If cigarettes and tobacco products are purchased from a licensed distributor, then the retailer would owe no excise tax. The rate on tobacco products other than cigarettes is 5% of the manufacturer's price. The tax on cigarettes is $0.57 per pack of 20s (effective July 1, 2010) and $0.7125 cents per pack of 25s. For packs other than 20 or 25 the tax is $0.0285 per cigarette. For all tobacco products including cigarettes, the tax is paid with a monthly report, Form L-922 and monthly tobacco tax return.

eServices:

   MyDORWAY: File and pay cigarette & tobacco tax online.  

Electronic Funds Transfer (EFT)- Visit GovOne
to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.

 

 

 

Due Date:

   On the 20th day of the month following the month that the sales were made in

 

External Procedure:

  • Tobacco Tax Return submission: A letter is sent for new accounts