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

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

Summary

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.

Cigarettes

The tax on cigarettes is now 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. 

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. 

File & Pay Online

  MyDORWAY: 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.

   


  Electronic Funds Transfer (EFT): Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before making payments through EFT.