In 1998, the Attorneys General of 46 states signed the tobacco Master Settlement Agreement (“MSA”) with the four largest tobacco companies in the United States: Brown & Williamson Tobacco Corp., Lorillard Tobacco Co., Philip Morris USA Inc., and R.J. Reynolds Tobacco Co.

The MSA settled lawsuits by the states to recover costs associated with the treatment of smoking-related illnesses. The MSA authorizes other tobacco product manufacturers to participate in the Agreement, and, since November 1998, over forty additional tobacco companies have joined the MSA.

The South Carolina Tobacco Escrow Fund Act (S.C. Code Ann. §11-47-10, et seq.) and the South Carolina Tobacco Escrow Fund Enforcement Act (S.C. Code Ann. §11-48-10, et seq.), require all tobacco product manufacturers to annually certify that they are in compliance with South Carolina law.

The Attorney General publishes the South Carolina Tobacco Directory listing tobacco product manufacturers and tobacco products that are in compliance with the Escrow Fund Act and the Tobacco Escrow Fund Enforcement Act. The Tobacco Directory lists the names of those tobacco product manufacturers that have been certified by the Attorney General as being fully compliant, together with their brands and brand families. The Tobacco Directory is updated on the 1st and 15th of every month and as necessary to add and remove tobacco product manufacturers and/or brands and brand families.

Be advised, it is unlawful to sell, offer, acquire, hold, own, possess, transport, import or cause to be imported, for sale in this State, or to import for personal consumption ANY brand or tobacco product not listed on the Tobacco Directory.

Tobacco Master Settlement Agreement

Tobacco Directory

South Carolina Tobacco Enforcement Statutes

South Carolina Tobacco Product Manufacturer Certification Forms


The certification forms below are updated for 2021 as Word documents with fillable fields for easier completion. Though not required, please return the completed forms as Word documents in your digital certification package to facilitate data extraction. Thank you for your cooperation.

Escrow Account Compliance

Tobacco Product Manufacturer Quarterly Reporting

Tobacco Product Distributor Quarterly Reporting

South Carolina Fire Standards Compliant (“FSC”) Cigarettes

PACT Act (Revised March 26, 2021)

 South Carolina Department of Revenue

 Retail Roll-Your-Own (RYO) Machines

Office of the Attorney General Contact Information

  • Email:
  • P.O. Box 11549 / Columbia, SC 29211
  • Telephone: (803) 734-9927
  • Fax: (803) 734-3677

Additional Information and Resources


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Welcome to the on-line office for Attorney General Alan Wilson. Please visit the Contact Us page to stay in touch.

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Columbia, SC

Rembert Dennis Building | 1000 Assembly Street,

Room 519 | Columbia, S.C. 29201

Phone: 1-803-734-3970 | Fax: (803) 253-6283

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