Current Status Bill Number:4478 Ratification Number:253 Act Number:239 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960123 Primary Sponsor:Boan All Sponsors:Boan, Baxley, Fleming, Askins, Kennedy, J. Hines, Martin, Cooper, Law, Robinson, Limbaugh, Rhoad, Cato, Witherspoon, Jennings, Wilkins and T. Brown Drafted Document Number:gjk\22238htc.96 Date Bill Passed both Bodies:19960223 Governor's Action:S Date of Governor's Action:19960228 Subject:Tobacco products tax
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
------ 19960313 Act No. A239
------ 19960228 Signed by Governor
------ 19960227 Ratified R253
Senate 19960223 Read third time, enrolled for
ratification
Senate 19960222 Read second time, unanimous consent
for third reading on Friday,
19960223
Senate 19960221 Committee report: Favorable 06 SF
Senate 19960208 Introduced, read first time, 06 SF
referred to Committee
House 19960208 Read third time, sent to Senate
House 19960207 Read second time
House 19960201 Committee report: Favorable 30 HWM
House 19960123 Introduced, read first time, 30 HWM
referred to Committee
View additional legislative information at the LPITS web site.
(A239, R253, H4478)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-785, SO AS TO AUTHORIZE THE DEPARTMENT OF REVENUE AND TAXATION TO ALTER THE RETURN AND PAYMENT SCHEDULE FOR THE TOBACCO PRODUCTS TAX; TO AMEND SECTION 12-21-620, RELATING TO THE SPECIFIC TAX RATES ON VARIOUS TOBACCO PRODUCTS, SO AS TO DELETE THE SEPARATE DEFINITION OF TOBACCO PRODUCTS AND IMPOSE A TAX EQUAL TO FIVE PERCENT OF THE MANUFACTURER'S PRICE ON ALL TOBACCO PRODUCTS EXCEPT CIGARETTES; TO AMEND SECTION 12-21-735, RELATING TO THE PAYMENT METHOD OF THE CIGARETTE TAX, SO AS TO AUTHORIZE A THREE AND ONE-HALF PERCENT DISCOUNT ON THE TAX FOR TIMELY FILED RETURNS AND PAYMENTS; TO AMEND SECTION 12-21-780, AS AMENDED, RELATING TO RETURNS AND PAYMENTS OF THE TOBACCO PRODUCTS TAX, SO AS TO INCREASE THE DISCOUNT FOR TIMELY FILED RETURNS AND PAYMENTS FOR THE TOBACCO PRODUCTS TAX FROM TWO TO THREE AND ONE-HALF PERCENT; AND TO AMEND SECTION 12-21-800, RELATING TO THE DEFINITION OF TOBACCO PRODUCTS, SO AS TO CONFORM IT TO THE PROVISIONS OF THIS ACT.
Be it enacted by the General Assembly of the State of South Carolina:
Returns
SECTION 1. Article 5, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-785. Notwithstanding the provisions of Sections 12-21-735 and 12-21-780, the department may require returns and payments of this tax for other than monthly periods."
Tax rates
SECTION 2. Section 12-21-620 of the 1976 Code is amended to read:
"Section 12-21-620. 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.
Manufacturer's price as used in this section is the established price at which a manufacturer sells to a wholesaler."
Discount
SECTION 3. The last paragraph of Section 12-21-735 of the 1976 Code, as added by Act 114 of 1995, is amended to read:
"The department shall require bonds or statements of financial stability satisfactory to the department to cover possible losses resulting from failure to remit taxes due. When the return required by this section is timely filed and the taxes shown to be due are paid by the date specified in this section, the person or distributor may deduct three and one-half percent of the tax due."
Discount
SECTION 4. Section 12-21-780 of the 1976 Code, as last amended by Act 61 of 1995, is further amended to read:
"Section 12-21-780. Every distributor, on or before the twentieth day of each month, shall file with the South Carolina Department of Revenue and Taxation a return on forms to be prescribed and furnished by the department showing the quantity and wholesale price of all tobacco products transported or caused to be transported into the State by him or manufactured or fabricated in the State for sale in this State. Every distributor authorized by the department to make returns and pay the tax on tobacco products sold, shipped, or delivered by him to any person in the State shall file a return showing the quantity and wholesale price of all products so sold, shipped, or delivered during the preceding calendar month. These returns must contain such further information as the department may require. Every distributor shall pay to the department with the filing of the return the tax on tobacco products for the month imposed under this article. When the distributor or dealer files the return and pays the tax within the time specified in this section, he may deduct therefrom three and one-half percent of the tax due."
Definitions
SECTION 5. Section 12-21-800 of the 1976 Code is amended to read:
"Section 12-21-800. As used in Sections 12-21-620 and 12-21-780, `tobacco products' means 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."
Time effective
SECTION 6. This act is effective with respect to sales made on and after the first day of the first month following the month in which the act is approved by the Governor.
Approved the 28th day of February, 1996.