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

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

Other Tobacco Products

The term “other tobacco products” (OTP) is 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.” 

How to File & 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 Date: The Monthly Other Tobacco Products (OTP) Return must be filed within 20 days of the close of each month.

Frequently Asked Questions