Prior to January 2019, the tax on cigarettes and tobacco products was reported and paid together. As of January 2019, cigarettes and other tobacco products (OTP) are taxed and filed separately. Both are due on or before the 20th day of the month following the period covered.
The tax on cigarettes is paid with Cigarette Tax Stamps. The SC licensed distributor who first receives untaxed cigarettes for sale or distribution in South Carolina is liable for the Cigarette Tax.
Due date: The Monthly Cigarette Report must be filed within 20 days of the close of each month.
Other Tobacco Products (OTP)
This tax applies to tobacco products, other than cigarettes, sold in South Carolina. All persons selling, purchasing, distributing or importing OTP in South Carolina are required to pay the tax. The tax is only paid once. If product is purchased from a licensed distributor, then the retailer would owe no Excise Tax. The rate on OTP is 5% of the manufacturer's price.
Due date: The Monthly Other Tobacco Products (OTP) Return must be filed within 20 days of the close of each month.
How to File & Pay
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.
You can securely order Cigarette Tax Stamps and file and pay Tobacco & Cigarette Tax on MyDORWAY, our free tax portal!