South Carolina new Cigarettes Tax Stamp requirement Jan 1, 2019

Beginning in 2019, individual packs of cigarettes must be stamped prior to distribution to show that excise tax has been paid. The Cigarette Tax rates have not changed ($0.57 for 20 count packs and $0.7125 for 25 count packs), but effective Jan 1, the tax will be paid by purchasing CigarettesTax Stamps from SCDOR.

Purchasing cigarette tax stamps: You will only be able to purchase stamps online using the SCDOR's free portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Stamps will be sold in rolls of 30,000 for 20 count and 25 count packs of cigarettes. Tax-exempt stamps will be available. There is no stamp requirement for Other Tobacco Products. You will not be able to purchase stamps if you have an outstanding tax liability with the SCDOR.

Reporting Tobacco Taxes: For filing period Jan 2019 and after, you will no longer report Tobacco Taxes on the L-922. Cigarettes and OTP will be reported separately. You will report cigarette sales on the Monthly Cigarette Report (IL-920). The informational report is due by the 20th day following the end of each month and will be availble to file online using MyDORWAY. You can currently file the Tobacco Tax Return (L-922) on MyDORWAY.

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