Due to recently enacted legislation, South Carolina retailers who sell tobacco products must notify the Department of Revenue (SCDOR) by August 14, 2023. 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.
For more information, contact NACDS’ Leigh Knotts at 803-243-7207.