IPCPR Legislative | Shipping in South Carolina

Shipping in South Carolina

southcarolina

Shipping in South Carolina

South Carolina does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

South Carolina Department of Revenue PACT Act form

 

https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL11-9.pdf#search=tobacco%20distributor%20license

 

South Carolina does not require a specific license or registration for the shipment of tobacco products. However, every person engaged in the business of purchasing, selling or distributing cigars, cheroots, stogies, cigarettes, snuff or smoking or chewing tobacco at wholesale or through vending machines within South Carolina; or cigar and tobacco product manufacturers’ sales representatives who conduct business in South Carolina must file with the Department of Revenue an application for a license permitting to engage in the business.

 

S.C. Code § 12-21-660: Licenses required for engaging in tobacco business

 

Additional information about licensing in South Carolina is available at the Operating Your Business and Definitions link above.

According to staff, South Carolina does not have any specific age verification requirements for the shipping of tobacco products to consumers.  The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Every distributor, on or before the 20th day of each month, must file with the Department of Revenue a return on forms to be prescribed and furnished by the department showing the quantity and wholesale price of tobacco products transported or caused to be transported into South Carolina. Every distributor authorized by the Department to make returns and pay the tax on tobacco products shipped or delivered to any person in the State must file a return showing the quantity and wholesale price.

 

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

 

If a direct seller maintains a tax paid South Carolina inventory, or the direct seller uses some other advance payment method, to ensure tobacco excise tax has been paid in advance of the sale, delivery or tender to the common carrier or delivery service, then the delivery seller must comply with the following:

  • obtain a tobacco tax license;
  • submit a bond or statement of financial stability to cover possible losses resulting from the delivery seller’s failure to remit taxes;
  • taxes must be paid in advance of the sale, delivery or tender to the common carrier or delivery service;
  • file a monthly tobacco tax return by the 20th of the month
  • be licenses for sales and use tax purposed and must remit the state and local sales or use tax; and
  • file with the Department by the 10th of each calendar month a memorandum or copy of every invoice covering every shipment of smokeless tobacco.

 

Remittance of Cigarette and Tobacco Taxes by “Delivery Sellers” under the Federal “Prevent All Cigarette Trafficking Act” and South Carolina Cigarette and Tobacco Tax Laws

 

Additional information about taxation in South Carolina, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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