South Carolina General Assembly126th Session, 2025-2026
Bill 4303
Indicates Matter StrickenIndicates New Matter
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Indicates Matter Stricken Indicates New Matter Committee Report April 30, 2025 H. 4303 Introduced by Reps. Gatch, Cobb-Hunter, Sessions, M. M. Smith, Brewer, Rutherford, Gagnon, Guest, Guffey, Weeks, Hosey and Yow S. Printed 4/30/25--H. Read the first time April 3, 2025 ________ The committee on House Ways and Means To whom was referred a Bill (H. 4303) to 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, etc., respectfully Report: That they have duly and carefully considered the same, and recommend that the same do pass with amendment: Amend the bill, as and if amended, SECTION 1, by striking Section 12-21-620(A)(2) and inserting: (2) upon all cigarettes for heating made of tobacco or any substitute for tobacco, one and one-quarterfourteen and one-quarter mills on each cigarette; Renumber sections to conform. Amend title to conform. B.W. BANNISTER for Committee. _______
Indicates Matter Stricken
Indicates New Matter
Committee Report
April 30, 2025
H. 4303
Introduced by Reps. Gatch, Cobb-Hunter, Sessions, M. M. Smith, Brewer, Rutherford, Gagnon, Guest, Guffey, Weeks, Hosey and Yow
S. Printed 4/30/25--H.
Read the first time April 3, 2025
________
The committee on House Ways and Means
To whom was referred a Bill (H. 4303) to 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, etc., respectfully
Report:
That they have duly and carefully considered the same, and recommend that the same do pass with amendment:
Amend the bill, as and if amended, SECTION 1, by striking Section 12-21-620(A)(2) and inserting:
(2) upon all cigarettes for heating made of tobacco or any substitute for tobacco, one and one-quarterfourteen and one-quarter mills on each cigarette;
Renumber sections to conform.
Amend title to conform.
B.W. BANNISTER for Committee.
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A bill TO 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. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 12-21-620 of the S.C. Code is amended to read: Section 12-21-620. (A) 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 for smoking made of tobacco or any substitute for tobacco, three and one-half mills on each cigarette; (2) upon all cigarettes for heating made of tobacco or any substitute for tobacco, one and one-quarter mills on each cigarette; (2)(3) upon all tobacco products, as defined in Section 12-21-800, five percent of the manufacturer's price. Manufacturer's price as used in this section is the established price at which a manufacturer sells to a wholesaler. (B) As used in this section, "cigarette" means: (1) any roll for smoking or heating under ordinary conditions of use containing tobacco or any substitute for tobacco wrapped in paper or in any substance other than a tobacco leaf; or (2) any roll for smoking or heating under ordinary conditions of use containing tobacco or any substitute for tobacco, wrapped in any substance, weighing three pounds per thousand or less, however labeled or named, which because of its appearance, size, type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in item (1) of this subsection. SECTION 2. This act takes effect October 1, 2025. ----XX----
A bill
TO 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.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-620 of the S.C. Code is amended to read:
Section 12-21-620. (A) 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 for smoking made of tobacco or any substitute for tobacco, three and one-half mills on each cigarette;
(2) upon all cigarettes for heating made of tobacco or any substitute for tobacco, one and one-quarter mills on each cigarette;
(2)(3) upon all tobacco products, as defined in Section 12-21-800, five percent of the manufacturer's price.
Manufacturer's price as used in this section is the established price at which a manufacturer sells to a wholesaler.
(B) As used in this section, "cigarette" means:
(1) any roll for smoking or heating under ordinary conditions of use containing tobacco or any substitute for tobacco wrapped in paper or in any substance other than a tobacco leaf; or
(2) any roll for smoking or heating under ordinary conditions of use containing tobacco or any substitute for tobacco, wrapped in any substance, weighing three pounds per thousand or less, however labeled or named, which because of its appearance, size, type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in item (1) of this subsection.
SECTION 2. This act takes effect October 1, 2025.
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