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Vapor Taxes - SC

South Carolina - No Excise Tax:  There are no taxes on vapor products

Information is current as of:  June 08, 2021  If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com

*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***

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DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context.  For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above.  If you are aware of a change or error in this information, please contact us.)

Alternative nicotine product means “any vaping product, whether or not it includes nicotine, including electronic smoking devices, that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, or by any other means.”

Electronic smoking device means “any device that may be used to deliver any aerosolized or vaporized substance, including e-liquid, to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, vapor product, or e-hookah [including] any component, part or accessory of the device, and also includes any substance intended to be aerosolized or vaporized during the use of the device, whether or not the substance includes nicotine.”

E-liquid means “a substance that: (a) may or may not contain nicotine; (b) is intended to be vaporized and inhaled using a vapor product; and (c) is a legal substance under the laws of this State and the laws of the United States…”

Vapor product means “a powered vaporizer that converts e-liquid to a vapor intended for inhalation.”