news.bloombergtax.com · September 8, 2026
South Carolina DOR Announces Registration for New Tobacco Taxes
# South Carolina DOR Announces Registration for New Tobacco Taxes
Sept. 8, 2026, 4:12 PM UTC
Bloomberg Tax Automation
The South Carolina Department of Revenue (DOR) announced registration procedures for two new tobacco-related taxes created by Act 234 (H. 4303), with registration opening Sept. 24, 2026, and tax collection beginning Oct. 1, 2026. The Department explained that the Nicotine Vapor Products Tax imposes a tax of $0.05 per milliliter of consumable nicotine liquid on vapor products, electronic cigarettes, and e-liquids, with the first business purchasing or selling such products in South Carolina responsible for compliance. The guidance also implements the Heat Not Burn Tax, which imposes a tax of 21.375 mills per heat-not-burn cigarette (or $0.4275 per pack of ...