South Carolina Cigarette and Tobacco Tax Manual, 2011 Edition

Introduction

Table of Contents

Chapter 1 - General Overview

Chapter 2 - Cigarette Tax Imposition

Chapter 3 - Tobacco Products Imposition

Chapter 4 - Exemptions and Refunds

Chapter 5 - Catawba Indian Reservation

Chapter 6 - Confiscation of Contraband Cigarettes

Chapter 7 - Administrative Requirements

Chapter 8 - Frequently Asked Questions

Chapter 9 - Other Department of Revenue Responsibilities Concerning Cigarettes and Tobacco Products

Chapter 10 - Cigarette and Tobacco Tax Forms

Below is a link to the South Carolina Cigarette and Tobacco Tax Manual, 2009 Edition in its entirety for downloading and searching.

Cigarette and Tobacco Tax Manual, 2011 Edition