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. 6, June 28, 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.