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Tobacco Tax Bonds

South Carolina Tobacco Tax Bond

Prior to January 2019, the tax on cigarettes and tobacco products was reported and paid together.  As of January, 2019, cigarettes and other tobacco products (OTP) are taxed and filed separately.  Both are due on or before the 20th day of the month following the period covered.

In South carolina, the tax on cigarettes is paid with Cigarette Tax Stamps.  Although there is not very much information in regards to this particular Surety Bond, a Tobacco Tax Bond, also known as a cigarette tax bond, is required in the State of South Carolina by the South Carolina Department of Revenue. This Surety Bond guarantees that the seller of the tobacco products pays his/her taxes to the Department of Revenue.  The State Tobacco Tax Bond Form (L-2167) is required by the South Carolina Dept. of Revenue.