South Carolina Implements New Excise Tax on Vape Products
South Carolina launched a statewide excise tax on nicotine liquids effective October 1, charging 5 cents per milliliter of consumable product.
The Government of South Carolina implemented a new statewide excise tax on vape and e-cigarette products on October 1, 2026. Established under House Bill 4303, the law mandates a tax of 5 cents per milliliter of consumable nicotine liquid, leading to direct price increases for consumers.
Under the new regulations, a 10-milliliter bottle incurs an additional 50 cents, while a 20-milliliter bottle increases by $1.00. The tax responsibility is assigned to the first business to bring or receive untaxed nicotine liquid into the state, including manufacturers, wholesalers, distributors, or retailers.
To comply with the law, affected businesses must register through the MyDORWAY online portal managed by the South Carolina Department of Revenue. The state requires these businesses to submit their first monthly tax payment by November 20.
