What is the cigarette tax in South Carolina?

South Carolina charges a cigarette excise tax of 57 cents per pack of 20, one of the lower rates in the country. This is on top of the retail price and any general sales tax, and it funds state programs including healthcare initiatives.

How much is the beer tax in South Carolina?

South Carolina taxes beer at about 77 cents per gallon, among the higher beer excise rates regionally. The tax is levied at the wholesale level and passed through into the shelf price, so it is already embedded in what you pay.

What are the wine and spirits excise rates in South Carolina?

South Carolina applies roughly 90 cents per gallon on wine and about 2.72 dollars per gallon on distilled spirits in excise tax, with spirits also subject to additional case and sales surcharges. Higher-proof liquor therefore carries a much larger tax than beer or wine.

Is the excise tax the same as sales tax?

No. Excise tax is a fixed amount per pack or per gallon charged regardless of price, while sales tax is a percentage of the retail price. Both apply to cigarettes and alcohol in South Carolina, so this tool shows the excise portion separately.

Why is South Carolina's cigarette tax so low?

As a historically tobacco-producing state, South Carolina has kept its cigarette excise among the lowest nationally at 57 cents per pack, compared with several dollars in some other states. That makes the per-pack tax a small share of the total price here.

South Carolina Cigarette & Alcohol Tax Calculator

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South Carolina layers a fixed excise tax onto cigarettes and alcohol — separate from sales tax. Cigarettes carry 57 cents per pack, while beer, wine, and spirits are taxed per gallon at rates that climb steeply with alcohol content. This tool isolates how much of your purchase is excise tax.

How it works

Excise tax is a flat amount per unit, not a percentage of price:

cigarettes: tax = packs × $0.57
beer:       tax = gallons × $0.77
wine:       tax = gallons × $0.90
spirits:    tax = gallons × $2.72

These are state excise rates only. General sales tax (a percentage) and, for spirits, additional case and surcharge taxes also apply, so the total tax burden is higher than the excise alone.

Example and notes

A carton of 10 packs of cigarettes carries 10 × 0.57 = 5.70 dollars of South Carolina excise. A 5-gallon keg of beer carries 5 × 0.77 = 3.85 dollars, while a single gallon of spirits carries 2.72 dollars in base excise plus extra surcharges. South Carolina’s 57-cent cigarette tax is among the nation’s lowest, reflecting its tobacco-growing history. Confirm current rates with the SC Department of Revenue, as excise schedules change by legislation.