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

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

Effective 2019: Cigarette Tax Stamps

Cigarette Tax stamps will be required as of January 1, 2019 in accordance with Act No. 145 of 2016. The SCDOR has published Regulation 117-1600 containing provisions concerning reporting requirements under Chapters 47 and 48 of Title 11 along with provisions regarding affixing tax stamps, purchasing tax stamps, features of tax stamps, exemptions and refunds, display, storage, transfer, and transport of cigarettes. 

FAQ

The following questions and answers provide guidance regarding the implementation of the Cigarette Stamp Tax imposed by Code Section 12-21-735, which is effective January 1, 2019. The Department will address additional questions as they arise. Please note that certain questions are answered “TBD” and will be addressed moving forward as the Department obtains more information, selects a vendor to manufacture and distribute stamps, and finalizes its processes and procedures.














*Please note that certain questions are answered “TBD” and will be addressed moving forward as the Department obtains more information, selects a vendor to manufacture and distribute stamps, and finalizes its processes and procedures.