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

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


 Our cigarette stamp vendor will be closed December 24, 2018 – January 1, 2019. Place your cigarette stamp order before 9:00 AM on December 21 to avoid delays. Normal processing resumes January 2. We apologize for any inconvenience.

Cigarette Tax Stamps now available for purchase on MyDORWAY!

  

Effective 2019: Cigarette Tax Stamps

Cigarette Tax Stamps will be required as of January 1, 2019 in accordance with Act No. 145 of 2016. The SCDOR has published Regulation 117-1600 containing provisions concerning reporting requirements under Chapters 47 and 48 of Title 11 along with provisions regarding affixing tax stamps, purchasing tax stamps, features of tax stamps, exemptions and refunds, display, storage, transfer, and transport of cigarettes. 

Cigarette & Tobacco Returns

These returns are provided for informational purposes only and are not to be submitted until February 1, 2019. 
  L920: Monthly Cigarette Report *Not to be submitted until February 1, 2019 (January 2019 period)
  L920I: Monthly Cigarette Report Instructions
  L930: Monthly Other Tobacco Products (OTP) Tax Return *Not to be submitted until February 1, 2019 (January 2019 period)

Workshops

Check out these workshops for help understanding what is changing and how it affects you:

Workshop DatesTimes
Location​
​November 26
​10:00-11:30 a.m. (in-class only)
​Hughes Main Library
25 Heritage Green Pl.
Greenville, SC 29601
November 29
9:00-10:30 a.m. (in-class & webinar)
​SCDOR Office
300A Outlet Pointe Blvd.
Columbia, SC 29210
or online
December 12
1:00-2:30 p.m. (in-class & webinar)
SCDOR Office
300A Outlet Pointe Blvd.
Columbia, SC 29210
or online
January 8
9:00-10:30 a.m. (in-class & webinar)
​SCDOR Office
300A Outlet Pointe Blvd.
Columbia, SC 29210
or online

Webinars are accessed online. You will receive instructions for accessing the webinar once you've registered.

Sign up for email updates for information about additional workshops and Cigarette Stamp Tax updates!

To register: 

  1. Email the following information to TaxpayerEducation@dor.sc.gov (preferred method):
    • Class Date
    • Registrant Name
    • Business Name
    • Business Address
    • Daytime Phone Number
    A confirmation of your registration will be sent via email.
    or
  2. Call our Taxpayer Education Phone Line- 803-898-5800


FAQ

The following questions and answers provide guidance regarding the implementation of the Cigarette Tax Stamps imposed by Code Section 12-21-735, which is effective January 1, 2019. Please note additional questions will be addressed as they arise and as the Department finalizes its processes and procedures for the implementation of the tax.















These are general questions only prepared to assist SC licensed tobacco distributors in complying with the South Carolina Tobacco Code and the new Cigarette Stamping requirements which begin January 1, 2019. For any questions regarding individual circumstances and compliance with the Code, please contact the SCDOR Tobacco Tax section.