Cigarettes & Tobacco - Cigarette Tax Stamps

CIGARETTE TAX STAMPS

Active Cigarette & OTP License Search on MyDORWAY

South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0138

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

PLAN AHEAD: The SCDOR's cigarette stamp vendor will be closed December 23 - January 2
To avoid delays, you must place your cigarette stamp orders before 9:00 AM on Wednesday, December 21. Normal processing will resume January 3. We apologize for any inconvenience.

Cigarette Tax Stamps

Any SC licensed distributor first receiving untaxed cigarettes for sale or distribution in the State of South Carolina is required to stamp cigarette packages purchased directly from a manufacturer or importer who holds a valid permit issued under 26 U.S.C. Section 5713.

Who is required to be licensed as a cigarette distributor?

What are the requirements for affixing (applying) Cigarette Tax Stamps?

Under what circumstances may a distributor request a refund for stamped cigarettes?

Tax rates

$0.0285 per cigarette

Example:

Tax on a pack of 20 cigarettes is $0.57

Tax on a pack of 25 cigarettes is $0.7125

Cigarette Tax is a combination of two taxes:

Excise Tax of 3½ mills per cigarette
Surtax of $0.025 per cigarette

Learn more about Cigarette Taxes in Regulation 117-1600.

How to file your Monthly Cigarette Report and order stamps

South Carolina licensed distributors who first receive untaxed cigarettes for sale or distribution in South Carolina are required to file the Monthly Cigarette Tax Report on MyDORWAY.

	Due dates You must file your report by the 20th of the month following the end of the filing period. You must file each month even if you have no activity to report for the period.
	What you need to file your report: ☑ Your File Number, Federal Employer ID Number (FEIN), and South Carolina ID (SID) ☑ Sales and purchases of all cigarette brands for the month (including corresponding invoices) ☑ Reporting of non-participating manufacturer's cigarettes for the month

File your report on MyDORWAY
Licensed cigarette distributors must provide detailed information regarding purchases and sales of all cigarette brands for the month, including the reporting of non-participating manufacturer’s cigarettes. The Monthly Cigarette Report is also needed by the SCDOR to file the quarterly Non-Participating Manufacturer’s (NPM) report with the South Carolina Attorney General’s Office.

The State of South Carolina is a participant in the Master Settlement Agreement.

Order Cigarette Tax Stamps on MyDORWAY

Qualifying distributors purchase tax stamps directly from the SCDOR's tax portal, MyDORWAY. Tax stamps are not available for pickup at SCDOR offices. Your tax stamps will be shipped to you from a vendor designated by the SCDOR.

Check out our FAQs below for more answers to Cigarette Tax Stamp questions.

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If a distributor intends to purchase stamps using the 30-day credit plan, will the SCDOR still accept financial statements in lieu of cash or a surety bond as done in the past?

Can a licensed distributor, instead of using a stamping machine, use another device which imprints distinctive indicia evidencing the payment of the Cigarette Tax?

Once a SC licensed distributor has stamped the cigarettes with South Carolina tax stamps, is there a requirement to store them separately from other inventory in the warehouse?

Are licensed distributor warehouses located outside of SC required to separate their inventory once cigarettes have been properly stamped for sale in SC?

Cigarette Tax Stamps

Who is required to be licensed as a cigarette distributor?

What are the requirements for affixing (applying) Cigarette Tax Stamps?

Under what circumstances may a distributor request a refund for stamped cigarettes?

How to file your Monthly Cigarette Report and order stamps

Frequently asked questions

Licensing

Who is required to be licensed as a cigarette wholesaler? Is there a fee for the license?

Do cigarette representatives have to be licensed by the SCDOR?

Are licenses transferable?

Purchasing stamps

How do I purchase tax stamps?

Can I purchase tax stamps on credit?

Are there any requirements or restrictions for purchasing stamps on credit?

If a distributor intends to purchase stamps using the 30-day credit plan, will the SCDOR still accept financial statements in lieu of cash or a surety bond as done in the past?

Is a bond required?

What if the distributor cannot get a bond?

Can a distributor purchase rolls of stamps in increments smaller than 30,000?

Is there a limit on the number of stamps that may be purchased at any one time?

Will a distributor receive any compensation for affixing and accounting for Cigarette Tax Stamps?

Stamping and storing cigarettes

How do I store stamps until I am ready to use them?

When can a distributor begin stamping cigarettes?

Can a licensed distributor, instead of using a stamping machine, use another device which imprints distinctive indicia evidencing the payment of the Cigarette Tax?

Once a SC licensed distributor has stamped the cigarettes with South Carolina tax stamps, is there a requirement to store them separately from other inventory in the warehouse?

Are licensed distributor warehouses located outside of SC required to separate their inventory once cigarettes have been properly stamped for sale in SC?

Sales of unstamped cigarettes between distributors

Can distributors purchase unstamped cigarettes from other licensed distributors in SC?

Refunds

Under what circumstances may a distributor request a refund for stamped cigarettes?

Is a refund available for lost or stolen Cigarette Tax Stamps?

What is a bad debt for purposes of obtaining a refund?

What is the process for obtaining a refund?

What documentation is required to obtain a refund?

Exemptions

Which tobacco products are exempt, and do they require a tax exempt stamp?

Reporting illegal activity

Where do you report evidence of possession of contraband cigarettes?

Where do you report sales to minors?

​​Cigarette Tax Stamps

​Who is required to be licensed as a cigarette distributor?​​

​What are the requirements for affixing (applying) Cigarette Tax Stamps​?​​

​Under what circumstances may a distributor request a refund for stamped cigarettes?​

​

How to file your Monthly Cigarette Report and order stamps

​Frequently asked questions

Licensing​

If a distributor intends to purchase stamps using the 30-day credit plan, will the SCDOR still accept financial statements in lieu of cash or a surety bond as done in the past?

​ ​ Sales of unstamped cigarettes between distributors​

​ ​ Refunds​​

​ ​ Exemptions​

​ ​ Reporting illegal activity​​

Cigarette Tax Stamps

Who is required to be licensed as a cigarette distributor?

What are the requirements for affixing (applying) Cigarette Tax Stamps?

Under what circumstances may a distributor request a refund for stamped cigarettes?

Frequently asked questions

Licensing

Sales of unstamped cigarettes between distributors

Refunds

Exemptions

Reporting illegal activity