Every person who engages in business as a retailer in South Carolina must obtain a Retail License before making any sales by submitting a Business Tax Registration Form (Form SCDOR-111) and a $50 fee for each permanent retail location with the South Carolina Department of Revenue. Retail Licenses are valid as long as the same retailer continues to operate the business at that location.
A Tobacco Products License must be obtained, at no cost, by the following persons before engaging in the purchasing, selling, or distribution of tobacco products in South Carolina: wholesalers of tobacco products; retailers that purchase untaxed tobacco products; vending machine operators selling tobacco products through vending machines placed on another person’s premises; and sales representatives for manufacturers of tobacco products. Wholesalers and retailers must obtain a license for each place of business. To register, tobacco product distributors must submit either an Application for License to Purchase, Sell and Distribute Manufactured Tobacco (Form L-915) or a Manufacturer’s Sales Representatives’ License Application for Cigarette, Cigar, and Tobacco Products (Form L-917) with the South Carolina Department of Revenue. Tobacco Products Licenses are valid for transacting business at the place designated on the license unless revoked or canceled.
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.
South Carolina state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may be allowed in these establishments. However, localities may impose more stringent laws or ordinances.
Localities may also require additional business licenses.