Register for Nicotine Vapor Products Tax accounts beginning September 24
Businesses responsible for filing and paying South Carolina’s new Nicotine Vapor Products Tax can register for an account beginning September 24, 2026 and should begin collecting the tax October 1.
The law that created the Nicotine Vapor Products Tax, Act 234 (H. 4303), also created a new tax on cigarettes for heating, commonly referred to as Heat Not Burn (HNB) products. Distributors can order HNB Tax Stamps beginning September 24.
Dig deeper – Keep reading if you’re unsure about your Nicotine Vapor Products Tax or HNB Tax Stamp responsibilities.
The Nicotine Vapor Products Tax applies to vapor products, electronic cigarettes, and e-liquids that contain any form of consumable nicotine liquid.
- The tax rate is $0.05 per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product.
The responsibility for filing and paying the Nicotine Vapor Products Tax applies to the first business that purchases or sells Nicotine Vapor Products in South Carolina.
- This includes retailers, wholesalers, distributors, and manufacturers.
- Not sure if the tax applies to you? A detailed list of responsible parties is available at dor.sc.gov/vape-tax.
You must use MyDORWAY to register for a Nicotine Vapor Products Tax account, file returns, and make any payments due.
- Register for an account beginning September 24.
- If you already manage your tax accounts on MyDORWAY, log in and click the More tab, then select Business Tax Application.
- If you don’t already use MyDORWAY, get started at dor.sc.gov/register.
- Begin collecting the Nicotine Vapor Products Tax October 1. The first return, for October 2026, is due November 20, 2026.
South Carolina licensed distributors can order Heat Not Burn (HNB) Tax Stamps on MyDORWAY beginning September 24.
- Order HNB stamps by logging in to MyDORWAY and scrolling to your Cigarette Tax Stamps account. Click More Account Options, then select Order Cigarette Stamps on the next page.
- The tax rate is 21.375 mills on each HNB cigarette. The tax on a pack of 20 HNB cigarettes is $0.4275.
- Include purchases and sales of HNB products on your Monthly Cigarette Tax Report on MyDORWAY, starting with the October return, due November 20, 2026.
- Learn more at dor.sc.gov/cigarette-tax-stamps.
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