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.
Tobacco Escrow Fund Act & Tobacco Directory
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.
P.O. Box 11549
Columbia, SC 29211
South Carolina Tobacco Product Manufacturer Certification Forms
Tobacco Product Manufacturer Quarterly Reporting
Escrow Account Compliance
South Carolina Fire Standards Compliant (“FSC”) Cigarettes
- Prevent All Cigarette Trafficking Act of 2009 (“PACT Act”)
- PACT Act Information
- ENDS Distributer Notice (Updated November 2021)
- South Carolina Tobacco Distributor Pact Notice (Updated November 2021)
- South Carolina Tobacco Product Manufacturer Pact Notice (Updated November 2021)
- PACT Cigarette Report Form (PA-1)
- PACT ENDS/OTP Report Form (PA-2)
- U.S. Department of Justice Open Letter regarding the PACT Act
- Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) Information
Tobacco Master Settlement Agreement
South Carolina Tobacco Enforcement Statutes
Other Agencies & Tobacco Initiative Contacts
- National Association of Attorneys General Tobacco Project
- Family Smoking Prevention and Tobacco Control Act
- U.S. Food and Drug Administration – Tobacco Product Information
- Alcohol and Tobacco Tax and Trade Bureau (TTB)
- Federation of Tax Administrators – Tobacco Section
- SC DHEC’s Division of Tobacco Prevention and Control
- Tobacco-Free Kids
- Truth Initiative
- South Carolina Department of Revenue Miscellaneous Tax Division
- South Carolina Cigarette and Tobacco Tax Manual