ATTENTION: South Carolina Electronic Nicotine Systems (ENDS) Tobacco Distributors and Manufacturers
On December 27, 2020, the federal government enacted the Preventing Online Sales of E-Cigarettes to Children Act, which amended the PACT Act to include e-cigarettes, vaping products, and all other products delivered through an aerosolized solution and associated devices. The amendment modifies the original definition of “cigarette” to include electronic nicotine systems (ENDS). For guidance regarding registration and monthly filing requirements for South Carolina, please visit the South Carolina Attorney General’s website at http://www.scag.gov/civil/tobacco.
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Certain taxpayers including all Beer, Wine, and Liquor Wholesalers and any Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.
