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Section 16-17-500 of the S.C. Code is amended to read: Section 16-17-500. (A) It is unlawful for an individual to sell, furnish, give, distribute, purchase for, or provide a tobacco product to a minor under the age of eighteen years.

Cigarette and Tobacco Tax by State StateCigarette TaxLarge Cigar / Premium Cigar TaxNew York$5.35 / 20-pack75%North Carolina$0.45 / 20-pack12.8% (not to exceed $0.30/cigar)North Dakota$0.44 / 20-pack28%Ohio$1.60 / 20-pack17% (not to exceed $0.61/cigar)47 more rows

To register, tobacco product distributors must submit either an Application for License to Purchase, Sell and Distribute Manufactured Tobacco (Form L-915) or a Manufacturer's Sales Representatives' License Application for Cigarette, Cigar, and Tobacco Products (Form L-917) with the South Carolina Department of Revenue.

Unlicensed Place of Business (G.S. 105-113.29) It is unlawful for any person to maintain a place of business within this State required to be licensed to engage in the business of selling or offering for sale cigarettes without first obtaining such licenses.

State / LocalitiesApplication FormLicense FeeNorth CarolinaB-A-2$25 per categoryNorth DakotaSFN 61612$25OTPRetail $15 Wholesale/distrib: $25Cigarettes$100066 more rows

(K)(1) Each tobacco retailer engaging in the distribution of tobacco products, at each location in South Carolina, shall secure, and display at all times, a tobacco retail sales license from the Department of Revenue before engaging or continuing to engage in such business.

Cigarette and Tobacco Tax by State StateCigarette TaxLarge Cigar / Premium Cigar TaxRhode Island$4.25 / 20-pack80% (not to exceed $0.50/cigar)South Carolina$0.57 / 20-pack5%South Dakota$1.53 / 20-pack35%Tennessee$0.62 / 20-pack6.60%47 more rows

We recommend applying on MyDORWAY for a license, but you also have the option to apply by paper with the License to Purchase​, Sell and Distribute Manufactured Tobacco (L-915) form. Check out our frequently asked questions below for more licensing information.