Vape Machine Laws and Permits in South Carolina


South Carolina Vape Vending Laws and Regulations

Understanding the legal landscape for vape vending machines in South Carolina is crucial for business owners, especially those operating in major cities like Charleston, Columbia, Greenville, and Myrtle Beach, as well as establishments near college campuses.


The information provided here is for informational purposes only and should not be construed as legal advice. We encourage you to consult with your own attorney regarding any legal matters and to verify all details independently. Any reliance on this information is at your own risk.

Key Laws for Vape Sales in South Carolina

Minimum Age Requirement

It is illegal to sell or provide free samples of vapor products to individuals under the age of 18. (SC Code Section 16-17-500(A)

Note: As of December 2019, federal law raised the minimum age to purchase tobacco products, including vapor products, to 21

Vape Vending Machine Regulations

Vape vending machines are permitted in South Carolina but there are placement restrictions.  

Allowed Locations:

  1. Age-Restricted Venues: Vending machines may be located in establishments open only to individuals aged 18 and older.
  2. Supervised Use: Machines in other locations must:
    • Be under continuous supervision by the owner, licensee, or their employee.
    • Require activation by the owner, licensee, or employee for each purchase.
    • Be inaccessible to the public when the establishment is closed.

"(D) It is unlawful to sell a tobacco product or an alternative nicotine product through a vending machine unless the vending machine is located in an establishment:
(1) which is open only to individuals who are eighteen years of age or older; or
(2) where the vending machine is under continuous control by the owner or licensee of the premises or an employee of the owner or licensee, can be operated only by activation by the owner, licensee, or employee before each purchase, and is not accessible to the public when the establishment is closed." (SC Code Section 16-17-500(D)

There is No Statewide License for Vape Vending Machines Sales

Currently, South Carolina does not require a specific license to sell vapor products through vending machines.  Businesses should consult the South Carolina Department of Revenue or their local municipality to determine if a vending machine permit is required for their specific city or county.  

Excise Tax

  • South Carolina does not impose an excise tax on vapor products.
  • Ordinary sales tax rates apply.

Local Regulations Preemption

  • Effective May 16, 2023, South Carolina enacted a law preventing cities, counties, or towns from creating new laws related to:
    • Ingredients or flavors of vapor products.
    • Licensing beyond general business licenses.
    • Any other rules specific to vapor or tobacco products.
  • Exemptions: Local regulations enacted before December 31, 2020, remain valid. (SC Code § 44-95-45)

Getting Started: Operating Vape Vending Machines in South Carolina

1. Establishing Your Business in South Carolina

SCDOR-111 Form

Purpose: The SCDOR-111 serves as a tax registration application with the South Carolina Department of Revenue.

Who Needs It: Any business that will be registering for state taxes (e.g., sales and use tax, withholding tax, nonresident withholding exemptions).

How to Complete:

Online: Fill out the form directly through MyDORWAY.dor.sc.gov.

Printable Version: The form can also be downloaded and filed by mail or in person.

Get Started: Click here to fill out the SCDOR-111 form




2. Obtain a Resale Certificate ST-8A

Purpose: The ST-8A resale certificate allows a business to make tax-exempt purchases for resale in South Carolina.

Who Needs It: If you buy products to resell (including vapor products), you typically need to provide your supplier with the ST-8A form.

How to Complete: Download the form, fill in your business details, and provide it to your supplier.

Download Link: South Carolina ST-8A Resale Certificate Form



FAQS: South Carolina Vape Vending Machines and Taxes

Q: Does your state tax e-cigarettes, electronic nicotine delivery systems (ENDS), or other vapor products? If so, at what rate?

A: No. South Carolina does not impose a tax on these products.


Q: Does your state tax ENDS or vape products containing nicotine only, or are non-nicotine products also included?

A: South Carolina does not tax ENDS or vape products of any kind.


Q: Does your state tax open systems, closed systems, or both?

A: South Carolina does not tax either type of system.


Q: Are there any exemptions for certain forms of vapor devices (e.g., cannabis)? If so, please list.

A: No specific exemptions exist, as South Carolina does not currently tax vapor products or devices.


Q: Does your state tax CBD, and in what form (e.g., liquid, edibles, topicals)? If so, at what level is the tax imposed and what is the tax rate? Are there any CBD restrictions? What, if any, are the license requirements?

A: South Carolina does not impose any excise taxes on CBD products. Only the state’s general sales tax applies to retail sales of CBD products. There are no additional excise taxes or specific license requirements beyond standard business licensing.


Q: Does your state tax hemp, and in what form (e.g., cigarettes, papers, edibles)? If so, at what level is the tax imposed and what is the tax rate? Are there any hemp restrictions? What, if any, are the license requirements?

A: South Carolina does not impose excise taxes on hemp products; however, retail sales of hemp products are subject to the general sales tax. The Hemp Farming Act (SC Code § 46-55) outlines licensing requirements for Hemp Farmers, Hemp Handlers, and Hemp Processors. These licenses are managed by the South Carolina Department of Agriculture.

Section 25 – Other Forms of Nicotine

Q: How does your state define synthetic nicotine, and how does your state tax synthetic nicotine?

A: If the synthetic or alternative nicotine product does not contain tobacco, South Carolina does not apply cigarette or Other Tobacco Product (OTP) excise taxes. Currently, there is no excise tax on synthetic nicotine in South Carolina.


Q: How does your state classify tobacco-derived nicotine, and how does your state tax tobacco-derived nicotine?

A: Tobacco-derived nicotine is not classified as an OTP unless the product itself contains tobacco. If it does contain tobacco, the OTP excise tax is due. Otherwise, no additional excise tax applies.


Source: Title: Tobacco Tax Information by State
Version: v. 10.18.2023
Publisher: Federation of Tax Administrators
URL: Tobacco Uniformity Tax Information By State
Access Date: 2025-03-23
Notes: This PDF provides detailed information on tobacco tax laws by state as of October 18, 2023

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Vape Machine Laws and Permits in South Carolina

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