South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 24 - MISCELLANEOUS TAXES
Section 117-1600.1 - Reporting Requirements
Current through Register Vol. 48, No. 3, March 22, 2024
All distributors shall make a report to the Department of Revenue on a monthly basis with respect to sales of cigarettes on a form prescribed by the Department. The report shall be due on or before the 20th day of the month following the month in which the sales took place. This report becomes delinquent if it is postmarked after the 20th day (report due on or before the 20th) following the close of the period. This report is required under Section 11-48-50(A) which provides that "distributors also shall provide this information and documentation to the Department of Revenue and any other documentation requested by the Department of Revenue." Upon filing the report required by this regulation with the Department, the report shall be considered filed with the Attorney General's Office. The report shall include, but is not limited to, the following information for 20 count and 25 count cigarette packs, cigarette stamps, and non-participating manufacturer cigarettes, respectively:
Cigarettes
Each distributor shall file a cigarette report as part of the monthly report which includes, but is not limited to, the following information:
(1) Beginning inventory;
(2) Purchases during the month (listed by name of manufacturer, the total number of 20 count packs purchased from each manufacturer, the total number of 25 count packs purchased from each manufacturer, the total number of 20 count packs received from all sources, and the total number of 25 count packs received from all sources);
(3) Total of beginning inventory and purchases during month;
(4) South Carolina tax exempt sales (listed by state, name of manufacturer, the total number of 20 count packs purchased from each manufacturer, the total number of 25 count packs purchased from each manufacturer, the total number of all 20 count packs invoiced exempt, and the total number of all 25 count packs invoiced exempt);
(5) Ending inventory;
Cigarette Stamps
Each distributor shall file a cigarette stamp report as part of the monthly report which includes, but is not limited to, the following information:
(1) Beginning inventory of taxable and tax exempt stamps;
(2) Taxable and tax exempt stamps received during the month; and
(3) Ending inventory of taxable and tax exempt stamps.
Non-participating Manufacturer Cigarettes
All distributors must also file a report of tax paid cigarettes from non-participating manufacturers as part of the monthly report, even if there were no purchases made from non-participating manufacturers during the reporting period. This report shall include, but is not limited to, the file number of the distributor, the period end date, and the following information for each non-participating manufacturer:
(1) Name and address of each non-participating manufacturer;
(2) Full brand name of the product sold;
(3) Name, address and file number of the person from whom each pack of cigarettes was purchased;
(4) Number of packs of cigarettes sold in South Carolina;
(5) Number of cigarettes per pack (pack size of cigarettes sold by distributor and produced by non-participating manufacturers); and
(6) Number of packs of cigarettes sold in South Carolina times the number of cigarettes per pack.
Other Information and Report Provisions
All distributors shall provide any other information deemed necessary by the Department of Revenue to enforce Chapters 47 and 48 of Title 11 as well as the cigarette provisions of Chapter 21 of Title 12. The Department, at its discretion, may combine the report required under this regulation with the tax return for taxes imposed on other tobacco products under Chapter 21 of Title 12.
