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

Phone: 803-896-1970
​​​​​​​​PLAN AHEAD: The SCDOR's cigarette stamp vendor will be closed December 25 - January 1
To avoid delays, you must place your cigarette stamp orders before 9:00 AM on Wednesday, December 20
​​Normal processing will resume January 2. We apologize for any inconvenience.​

​​​​​ Retailers must notify the SCDOR if they sell tobacco products ​by August 14, 2023.
Not sure if this applies to your business? Check out our recent articl​e ​for more details on the definition of tobacco products, and see how you can easily notify the SCDO​R on MyDORWAY.​​​
​ ​
​​​​​​​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.


​​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​​


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.

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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 Have questions?
See MyDORWAY help

​​​​​​​​​​​​​​​​​​ 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​.

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​


​Frequently asked questions