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Cigarette Tax Stamps are required as of January 1, 2019 in accordance with
Act No. 145 of 2016. Due date: The Monthly Cigarette Report must be filed within 20 days of the close of each month.
Cigarette Tax Stamps overview tutorial
You can securely order Cigarette Tax Stamps and file and pay Tobacco & Cigarette Tax on
MyDORWAY, our free tax portal!
Ordering Cigarette Tax Stamps tutorial
A "cigarette" is:
Since the imposition of the cigarette tax applies to “all cigarettes made of tobacco or any substitute for tobacco,” cigarettes that do not contain tobacco, such as clove cigarettes, are subject to the tax.
In addition, a cigar which weighs three pounds per thousand or less, regardless of how it’s labeled or named, is considered a cigarette for the purposes of the cigarette tax.
The tax rate for cigarettes is $0.0285 on each cigarette. Cigarettes are typically sold in packs of 20 or 25. The tax on a pack of 20 cigarettes is $0.57 and $0.7125 on a pack of 25.
Note: The cigarette tax is actually a combination of two taxes - excise tax of 3 1/2 mills per cigarette and a surtax of $0.025 per cigarette.
Yes. For additional information regarding the Master Settlement Agreement, visit the South Carolina Attorney General’s website at
A License to Purchase, Sell and Distribute Manufactured Tobacco (L-915) must be obtained, at no cost, by the following persons before engaging in the sale of cigarettes in South Carolina:
There is no cost to obtain a license.
No. A license is only valid for the person in whose name it is issued and only for the transaction of business at the place designated in the license.
Cigarette Tax Stamps must only be applied to cigarettes that meet BOTH of the following requirements:
Certain tobacco products, including little cigars, meet the statutory definition of a cigarette BUT are not included on the AG's Tobacco Directory.
It is illegal to stamp OR sell these products in South Carolina.
Contact the nearest
SCDOR Taxpayer Service Center to report any evidence of possession of contraband cigarettes.
Information concerning retail sales of cigarettes to minors should be reported to the local law enforcement agency.