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

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


 Federal minimum age of sale of tobacco products raised

The U.S. Food & Drug Administration (FDA) regulates the sale of all tobacco products in retail stores. On December 20, 2019, the President signed legislation to amend the Federal Food, Drug, and Cosmetic Act, and raise the federal minimum age of sale of tobacco products from 18 to 21 years. It is now illegal under federal law for a retailer to sell any tobacco product – including cigarettes, cigars and e-cigarettes – to anyone under 21. For additional details on this issue or further information regarding federal requirements for tobacco retailers, please consult the FDA's website.

Cigarette Tax Stamps

Cigarette Tax Stamps are required as of January 1, 2019 in accordance with Act No. 145 of 2016.

Learn more:
  Cigarette Tax Stamps overview tutorial
  Regulation 117-1600 


File & Pay Online

You can securely order Cigarette Tax Stamps and file and pay Tobacco & Cigarette Tax on MyDORWAY, our free tax portal!
When it's time to file for the January 2019 period, you will be able to use MyDORWAY for the new Monthly Cigarette Report and Monthly Other Tobacco Products (OTP) Tax Return.
  Ordering Cigarette Tax Stamps tutorial

  


Cigarette & Tobacco Returns 

  L920: Monthly Cigarette Report
  L920I: Monthly Cigarette Report Instructions
  L930: Monthly Other Tobacco Products (OTP) Tax Return 


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 as of January 1, 2019. 














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 Miscellaneous Taxes section.