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CIGARETTE TAX STAMPS
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​South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0138

Phone: 803-896-1970
Email: TobaccoTax@dor.sc.gov​
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​​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.​​
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​​Cigarette Tax Stamps

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

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​
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​​​​​​​​​ Learn more about Cigarette Taxes in Regulation 117-1600​​.
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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.

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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​.
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​ 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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​​​​​Take me to MyDORWAY button

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​​​​​​​​​​​​​​​​​​ Due date​s​​​​​
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​.​

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​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​

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​Frequently asked questions

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 Licensing​​​

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

A license to purchase​, sell, and distribute manufactur​ed tobacco must be obtained, at no cost, by the following persons before engaging in the sale of cigarettes in South Carolina:

  1. ​Wholesalers of cigarettes
  2. Vending machine operators selling cigarettes through vending machines placed on another person’s premises​
  3. Sales representatives for manufacturers of cigarettes
Wholesalers and retailers must obtain a license for each place of business. However, vending machine operators and sales representatives are only required to obtain one license. Vending machine operators must maintain an up-to-date list of the location of each cigarette vending machine in South Carolina.

We recommend applying on MyDORWAY for a license, but you also have the option to apply by paper with the License to Purchase​, Sell and Distribute Manufactured Tobacco (L-915) form.

 ​Purchasing stamp​s​​​

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?

No, the statute requires a distributor purchasing stamps on credit to obtain a surety bond, and the amount of that bond must be equal to 110% of the distributor’s estimated tax liability for 30 days, but not less than $2,000.


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