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Tax Education

Register for Nicotine Vapor Products Tax accounts

The Nicotine Vapor Products Tax applies to vapor products, electronic cigarettes, and e-liquids that contain any form of consumable nicotine liquid. If you sell Nicotine Vapor Products, your business must collect the new tax.

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Application for Pregnancy Resource Tax Credit now open

Submit your application today. The application is available until the cap has been met.

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Thursday, Sep 3, 2026

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.

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