IPCPR Legislative | South Carolina

South Carolina


South Carolina State Contact Information

South Carolina Department of Revenue
Tobacco Tax
(803) 896-1970

South Carolina State Ethics Commission
(803) 253-4192
(803) 253-7539 fax

Taxation in South Carolina


South Carolina imposes a tobacco products tax on every person engaged within the state in the business of selling tobacco products as a distributor. The tax is imposed on the person first receiving the untaxed tobacco products for sale, distribution, or other disposition in South Carolina and on any person within South Carolina importing, receiving, or acquiring tobacco products from outside the state or from any source whatsoever for use or consumption.

S.C. Code § 12-21-610: Imposition of tax

Department of Revenue staff reported that localities do not impose excise taxes on tobacco products. However, retailers are liable for the regular retail sales tax in the applicable locality in addition to the state excise tax.

The tax on tobacco products is 5% of the manufacturer’s price. “Manufacturer’s price” means the established price at which a manufacturer sells to a wholesaler.

S.C. Code § 12-21-620(2): Tax rates on products containing tobacco

Every distributor of tobacco products in South Carolina must file a Monthly Tobacco Tax Return (Form L-922) and all associated schedules on or before the 20th day of each month, along with payment for taxes due. All licensed distributors of tobacco products must use the “receipt method” to report and remit the tax on tobacco products as such products are received in South Carolina.


S.C. Code § 12-21-780: Returns shall be filed by distributors; payment of tax on tobacco products; discount

Form SCDOR-111: Business Tax Registration Form


South Carolina Department of Revenue: Cigarette and Tobacco Product Forms


Form L-922: Monthly Tobacco Tax Return

Definitions in South Carolina


“Tobacco products” means 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.


S.C. Code § 12-21-800: “Tobacco products” defined


“Distributor” means:

  • Any person engaged in the business of selling tobacco products in South Carolina who brings or causes to be brought into the state any tobacco products for sale
  • Any person who makes, manufacturers, or fabricates tobacco products in South Carolina for sale in the state
  • Any person engaged in the business of selling tobacco products outside of South Carolina who ships or transports tobacco products to retailers in the state to be sold by those retailers


S.C. Code § 12-21-810: “Distributor” defined

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