CRBR Biz Wire //July 18, 2023//
South Carolina retailers who sell tobacco products must notify the South Carolina Department of Revenue (SCDOR) by August 14, 2023 due to new legislation.
The legislation, signed into law May 16, updates the definition of “tobacco products” to include cigarettes, products made of tobacco, electronic smoking devices, e-cigarettes, e-cigars, e-pipes, vape pens, e-hookah, e-liquid, and tobacco items that may or may not contain nicotine. For more information on the definitions of tobacco products, see SC Code Section 16-17-501.
Who is impacted
All retailers who sell tobacco products, including those who already have Cigarette Stamps or Other Tobacco Products accounts with the SCDOR, are required to notify the SCDOR using MyDORWAY, our free online tax portal.
If your business does not sell tobacco products as defined in SC Code Section 16-17-501 at any of its locations, no action is required.
What you need to do
Last week, the SCDOR sent notice of this new requirement to all South Carolina retailers. Retailers who manage their Sales Tax accounts on MyDORWAY received this notice electronically, while retailers who do not have a MyDORWAY account, or who opted out of the SCDOR’s electronic letter notifications, were mailed a paper copy.
No matter how you received the notice, it is important that your business reads and follows its instructions to notify the SCDOR that you sell tobacco products.
To notify the SCDOR that you sell tobacco products:
Retailers selling tobacco products that fail to notify the SCDOR by August 14, 2023 may be subject to fines and violations.
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