Under South Carolina law, is a vape shop classified as a 'tobacconist'?

Plain-English summary

Rep. Sylleste Davis asked the AG whether a vape shop is a "tobacconist" under South Carolina law, specifically referencing S.C. Code § 16-17-501. The short answer is no, because South Carolina law does not define "tobacconist" anywhere. The AG's research turned up only one historical case using the word (a 19th-century railroad case from 1896 that used "tobacconist" in passing to describe road users) and the term has no statutory definition.

The longer answer is that a vape shop falls into the statutory category of "tobacco retail establishment" under S.C. Code § 16-17-501(9), and the path to that conclusion runs through several definitions stacked on top of each other:

1. Electronic smoking device is broadly defined in § 16-17-501(3) to include "an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah" and any component, part, or accessory, plus any substance intended to be aerosolized or vaporized. The definition excludes FDA-approved drugs and devices.

2. Tobacco product is then defined in § 16-17-501(8)(b) to include "any electronic smoking device as defined in this section and any substances that may be aerosolized or vaporized by such device."

3. Tobacco retail establishment is then defined in § 16-17-501(9) to mean "any place of business where tobacco products are available for sale to the general public. The term includes, but is not limited to, grocery stores, tobacco product shops, kiosks, convenience stores, gasoline service stations, bars, and restaurants."

So under these criminal-code definitions, a vape shop is a "tobacco retail establishment" because it sells electronic smoking devices, which are "tobacco products." This is a broad category that includes many businesses that sell tobacco-related items as part of a larger inventory, not just dedicated tobacco shops.

The opinion adds an important caveat: different statutory schemes treat vape products differently. The tobacco product tax under § 12-21-620 applies to "cigarettes" (taxed at three and one-half mills per cigarette) and to "tobacco products" as defined in § 12-21-800. Section 12-21-800 defines "tobacco products" by listing traditional tobacco forms ("cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco...") and the South Carolina Department of Revenue has confirmed on its public website that vape products are NOT subject to this tax: "Vaping products and all other products delivered through an aerosolized solution are not subject to the tax. The tax on tobacco products applies to forms of tobacco prepared in a manner suitable for chewing, smoking, or other consumption."

There are still other tobacco-related chapters that focus on leaf tobacco specifically, including the Tobacco Escrow Fund Act in Title 11 Chapter 48 and the South Carolina Tobacco Community Development Board in Title 46 Chapter 30. These would not cover vape products.

Conclusion: Whether a vape shop is regulated under "tobacco" laws in South Carolina depends entirely on which statute you are looking at. Under the criminal code's tobacco-retail definitions (§ 16-17-501), yes. Under the tobacco product tax (§ 12-21-620, § 12-21-800), no.

What this means for you

For vape shop owners and operators in South Carolina: You are a "tobacco retail establishment" under the criminal code. That means the age-verification, sale-to-minors, and signage rules in § 16-17-500 et seq. apply to you. You are NOT a "tobacco products" seller for the state excise tax, so the manufacturer's-price tax under § 12-21-620(A)(2) does not hit your vape sales. Make sure your point-of-sale system is configured accordingly and that your distributor is not charging tobacco excise tax in error.

For municipal zoning officials and code enforcers: Local ordinances that define "tobacconist" or "tobacco shop" should be checked against the AG's analysis. If your ordinance does not define the term, courts may default to a dictionary definition (a person who sells cigars, cigarettes, and traditional smoking products). The AG opinion makes clear the state criminal code uses "tobacco retail establishment," a much broader bucket. Coordinate with your municipal attorney before treating a vape shop as a "tobacconist" under a local ordinance.

For tobacco distributors and wholesalers: Vape products are outside the § 12-21-620(A)(2) excise tax. Do not charge it; the SCDOR's published position is clear. If you have been collecting it, you may be exposed to refund claims; consult tax counsel.

For state legislators considering vape-specific tax legislation: This opinion confirms that without an explicit amendment to § 12-21-800 or a new vape-specific tax, vape products will continue to escape the state's main tobacco excise tax. Vape products are within § 16-17-501's tobacco-product definition for criminal purposes, but not within § 12-21-800's tobacco-product definition for tax purposes. The two definitions diverge, and the legislature would need to harmonize them to change the tax outcome.

For convenience-store and grocery-store retailers selling vape products as a sideline: The same rule applies. Selling any vape product makes you a "tobacco retail establishment" subject to the same age-verification and sale-to-minors rules as a dedicated vape shop. The convenience-store / gas-station carveout in § 16-17-501(9) means you cannot escape the regulations by claiming vape is a small part of your business.

Common questions

Q: Why does South Carolina have two different definitions of "tobacco product"?
A: The criminal code's § 16-17-501 was amended to cover electronic smoking devices as part of the legislature's effort to regulate underage vaping. The tax code's § 12-21-800 was written for traditional tobacco products and has not been updated to capture vape. The result is that vape products are "tobacco products" for criminal regulation but not for tax. This is a legislative drafting gap.

Q: What does "tobacco retail establishment" mean in practice?
A: Per § 16-17-501(9), it means any place of business where tobacco products are available for sale to the general public. The list of examples ("grocery stores, tobacco product shops, kiosks, convenience stores, gasoline service stations, bars, and restaurants") is illustrative, not exhaustive. Any business that sells any product within the § 16-17-501(8)(b) "tobacco product" definition is covered.

Q: Does this opinion affect local ordinances using the word "tobacconist"?
A: The AG opinion answers a state-law question. Local ordinances stand on their own; if a city uses "tobacconist" without defining it, the city's interpretation governs subject to judicial review. But the AG's note that South Carolina law does not define "tobacconist" gives any local ordinance using the term a fair amount of interpretive room.

Q: Are flavored vape products treated differently from non-flavored?
A: Section 16-17-501(3)'s definition of "electronic smoking device" covers all e-liquid and substances that may be aerosolized, with or without nicotine, with or without flavor. The criminal-code regulation is uniform across flavored and unflavored products. Some states have moved to ban flavored vape products specifically; South Carolina has not as of this opinion.

Q: What rules apply to sale to minors of vape products?
A: South Carolina makes it unlawful to sell tobacco products (including electronic smoking devices) to anyone under the federal minimum age. The federal minimum is 21 as of late 2019. Penalties under § 16-17-500 et seq. apply to tobacco retail establishments that sell to minors.

Q: What about online vape sales into South Carolina?
A: Federal law (the PACT Act) and the federal age-verification regime apply to interstate vape sales. State-law treatment depends on whether the seller is registered to do business in South Carolina; the AG opinion does not address this directly. Online sellers should consult counsel on both federal compliance and state nexus rules.

Q: What did the 1896 Strother case say about "tobacconists"?
A: Not much. The AG cites Strother v. S.C. & G.R. Co., 47 S.C. 375, 25 S.E. 272 (1896), which used the word in passing to describe categories of road users (along with farmers and merchants) in deciding whether a particular road was public. The case has no precedential value for the meaning of "tobacconist" under modern statutes.

Background and statutory framework

South Carolina's tobacco regulation runs on parallel tracks:

1. Criminal code regulation (Title 16, Chapter 17). Sections 16-17-500 et seq. govern sales of tobacco products, including age-verification, sale-to-minors prohibitions, and signage. Section 16-17-501 is the definitions section, broadly drafted to include electronic smoking devices and the businesses that sell them.

2. Tax code regulation (Title 12, Chapter 21). Section 12-21-620 imposes the tobacco product tax. Section 12-21-800 defines "tobacco products" by listing traditional tobacco preparations. Vape products are not on the list.

3. Tobacco economic-development chapters (Title 11 Chapter 48; Title 46 Chapter 30). These deal with leaf tobacco production and the legacy Master Settlement Agreement money. Vape products are not involved.

4. Local zoning and licensing. Cities and counties may regulate "tobacconists" or "tobacco shops" under their own ordinances, which is not addressed here.

The AG's role in this opinion is interpretive. The opinion does not change the law; it confirms how existing definitions read together. The most consequential statement is the SCDOR position quoted from its website that vape products are not subject to § 12-21-620 tax. That position is binding on SCDOR through ordinary administrative-law principles and is supported by the plain text of § 12-21-800.

Citations and references

Statutes: S.C. Code § 16-17-501 (criminal code tobacco definitions); § 16-17-501(3) (electronic smoking device); § 16-17-501(8)(b) (tobacco product); § 16-17-501(9) (tobacco retail establishment); § 12-21-620 (tobacco product tax); § 12-21-800 (tobacco products definition for tax).

Cases: Strother v. S.C. & G.R. Co., 47 S.C. 375, 25 S.E. 272 (1896) (passing use of "tobacconist").

Administrative guidance: SCDOR website, "Other Tobacco Products," https://dor.sc.gov/tax-index/miscellaneous/tobacco (vape products not subject to tobacco product tax).

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/opinion-addressing-whether-a-vape-shop-is-regulated-as-a-tobacconist-under-the-south-carolina-code-of-laws/
• Original PDF: https://www.scag.gov/media/zmzkdrzm/daviss-os-11032-final-opinion-6-9-2025-houck.pdf

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain, the linked PDF is authoritative.

ALAN WILSON
ATTORNEY GENERAL

June 09, 2025

The Honorable Sylleste Davis
Member
South Carolina House of Representatives
Post Office Drawer 11867
Columbia, SC 29211

Dear Representative Davis:

Attorney General Alan Wilson has referred your letter to the Opinions section. Your letter requests an opinion addressing the following:

Is it the opinion of the Attorney General that South Carolina statutes, not limited to but including S.C. Code § 16-17-501, would define a vape shop as a tobacconist?

Law/Analysis

The South Carolina Code of Laws does not define the term "tobacconist." Our research has only located one South Carolina case that included the expression, but it was used to describe those persons who used a roadway to determine whether it was a public road and was otherwise unexamined. See Strother v. S.C. & G.R. Co., 47 S.C. 375, 25 S.E. 272, 273 (1896).

There are several statutes within the code addressing tobacco, some of which regulate electronic smoking devices in the same manner as other tobacco products and others that are specifically limited to articles containing tobacco. Your letter refers to S.C. Code § 16-17-501 as one such relevant statute. It defines terms in criminal statutes related to tobacco products. Therein, subsection (3) defines "electronic smoking device" to mean:

any device that may be used to deliver any aerosolized or vaporized substance, including e-liquid, to the person inhaling from the device including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. "Electronic smoking device" includes any component, part, or accessory of the device, and also includes any substance intended to be aerosolized or vaporized during the use of the device whether or not the substance includes nicotine. "Electronic smoking device" does not include drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

Id. This statutory term is broadly defined to include what would commonly be understood as vape products. Next, subsection (8)(b) defines "tobacco product" to mean "any electronic smoking device as defined in this section and any substances that may be aerosolized or vaporized by such device, whether or not the substance contains nicotine." Finally, subsection (9) defines "tobacco retail establishment" to mean "any place of business where tobacco products are available for sale to the general public. The term includes, but is not limited to, grocery stores, tobacco product shops, kiosks, convenience stores, gasoline service stations, bars, and restaurants." Id. Under this definition, a business which sells electronic smoking devices would be considered a tobacco retail establishment. However, the term clearly includes more types of businesses than what one might commonly think of as a tobacco or cigar shop as it also includes businesses whose sale of tobacco products may not be a central focus, such as grocery stores or restaurants.

Other statutes limit their application to cigarettes and tobacco products. For instance, section 12-21-620 applies taxes on products containing tobacco.

There shall be levied, assessed, collected, and paid in respect to the articles containing tobacco enumerated in this section the following amounts:

(1) upon all cigarettes made of tobacco or any substitute for tobacco, three and one-half mills on each cigarette;

(2) upon all tobacco products, as defined in Section 12-21-800, five percent of the manufacturer's price.

S.C. Code § 12-21-620(A). "Tobacco products" is defined as:

cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut, and other chewing tobacco, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in a manner to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing or smoking, but does not include cigarettes.

S.C. Code § 12-21-800. South Carolina Department of Revenue's website clarifies that vaping products are not included under this statute. "No. Vaping products and all other products delivered through an aerosolized solution are not subject to the tax. The tax on tobacco products applies to forms of tobacco prepared in a manner suitable for chewing, smoking, or other consumption." Other Tobacco Products, S.C. Dep't. of Revenue, https://dor.sc.gov/tax-index/miscellaneous/tobacco, (last visited June 9, 2025). Additional chapters within the South Carolina Code are limited to products including leaf tobacco, such as Title 11, Chapter 48 concerning the Tobacco Escrow Fund Act and Title 46, Chapter 30 establishing the South Carolina Tobacco Community Development Board.

Conclusion

The South Carolina Code of Laws does not define the term "tobacconist." It is this Office's opinion that a vape shop would be regulated as a "tobacco retail establishment." S.C. Code § 16-17-501. However, tobacco retail establishment includes more types of businesses than what one might commonly think of as a tobacco or cigar shop as it also includes businesses whose sale of tobacco products may not be a central focus, such as grocery stores or restaurants. As is discussed more fully above, there are several statutes regulating tobacco that would not include vape products. It will depend on which statutory scheme one is examining to determine whether a vape shop is regulated thereunder.

Sincerely,

Matthew Houck
Assistant Attorney General

REVIEWED AND APPROVED BY:

Robert D. Cook
Solicitor General