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

Phone: 803-896-1970
​​​​​​​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.


​​Other Tobacco Product​s

Other tobacco products (OTP) is a term defined in the law to mean “cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in a manner to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing or smoking, but does not include cigarettes.”

Tax rates
5% of the manufacturer’s price

The manufacturer’s price is “the established price at which a manufacturer sells to a wholesaler.”

​​​​​​​​​ Learn more about the "established manufacturer's price" in South Carolina Revenue Ruling 94-7​​.


How to file and pay

Anyone selling, purchasing, distributing, or importing Other Tobacco Products (OTP) in South Carolina is required to file and pay their Monthly Other Tobacco Products (OTP) Return electronically using MyDORWAY.

​​​​​​​​​​​​​​​​​​ Due dat​es​​​​
You must file the Other Tobacco Products (OTP) Return 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.
File and pay on ​​M​yDORWAY
MyDORWAY​​ is the SCDOR's free tax portal that allows you to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). ​

The State of South Carolina is a participant in the Master Settlement Agreement​.

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 Have questions?
See MyDORWAY help


​Frequently asked questions