summary
Introduced
04/01/2025
04/01/2025
In Committee
04/01/2025
04/01/2025
Crossed Over
Passed
Dead
Introduced Session
126th General Assembly
Bill Summary
Amend The South Carolina Code Of Laws By Amending Section 12-21-620, Relating To Tax Rates On Products Containing Tobacco, So As To Tax Cigarettes For Heating One And One-quarter Mills On Each Cigarette.
AI Summary
This bill amends South Carolina's tax code to specifically address taxation of cigarettes for heating, which are tobacco products designed to be heated rather than traditionally smoked. The bill maintains the existing tax rate of three and one-half mills (0.0035 dollars) per cigarette for smoking, and establishes a new tax rate of one and one-quarter mills (0.00125 dollars) per cigarette for heating. The bill provides a detailed definition of what constitutes a "cigarette" for taxation purposes, including rolls containing tobacco or tobacco substitutes wrapped in paper or other substances, and covers products that might be marketed or perceived as cigarettes based on appearance, size, packaging, or labeling. The definition ensures that various forms of tobacco products can be appropriately taxed, regardless of how they are marketed or consumed. The tax amendment will take effect on October 1, 2025, giving businesses and tax authorities time to prepare for the new tax rate on heated cigarettes.
Committee Categories
Budget and Finance
Sponsors (13)
Tom Davis (R)*,
Brian Adams (R),
Wes Climer (R),
Jeffrey Graham (D),
Brad Hutto (D),
Josh Kimbrell (R),
Matthew Leber (R),
Rex Rice (R),
Ronnie Sabb (D),
Ross Turner (R),
Danny Verdin (R),
Overture Walker (D),
Kent Williams (D),
Last Action
Referred to Committee on Finance (on 04/01/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=0519&session=126&summary=B |
BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/519_20250403.htm |
BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/519_20250401.htm |
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