South Carolina General Assembly
122nd Session, 2017-2018

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Indicates Matter Stricken
Indicates New Matter

S. 484

STATUS INFORMATION

Joint Resolution
Sponsors: Finance Committee
Document Path: l:\council\bills\dbs\31399cz17.docx

Introduced in the Senate on February 28, 2017
Introduced in the House on March 9, 2017
Currently residing in the House Committee on Regulations and Administrative Procedures

Summary: Cigarette Taxes (D. No. 4702)

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/28/2017  Senate  Introduced, read first time, placed on calendar without 
                        reference (Senate Journal-page 14)
    3/7/2017  Senate  Read second time (Senate Journal-page 28)
    3/7/2017  Senate  Roll call Ayes-40  Nays-0 (Senate Journal-page 28)
    3/8/2017  Senate  Read third time and sent to House 
                        (Senate Journal-page 29)
    3/9/2017  House   Introduced and read first time (House Journal-page 4)
    3/9/2017  House   Referred to Committee on Regulations and Administrative 
                        Procedures (House Journal-page 4)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/28/2017
2/28/2017-A

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

INTRODUCED

February 28, 2017

S. 484

Introduced by Finance Committee

S. Printed 2/28/17--S.

Read the first time February 28, 2017.

            

A JOINT RESOLUTION

TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO CIGARETTE TAXES, DESIGNATED AS REGULATION DOCUMENT NUMBER 4702, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    The regulations of the Department of Revenue, relating to Cigarette Taxes, designated as Regulation Document Number 4702, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

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SUMMARY AS SUBMITTED

BY PROMULGATING AGENCY.

The South Carolina Department of Revenue is considering adding SC Regulation 117-1600 to implement the imposition of the cigarette tax via tax stamps as set out in Act No. 145 of 2016.

This regulation would contain provisions concerning reporting requirements under Chapters 47 and 48 of Title 11 along with provisions regarding affixing tax stamps, purchasing tax stamps, features of tax stamps, exemptions and refunds, display, storage, transfer, and transport of cigarettes. Tax stamps will be required as of January 1, 2019 in accordance with Act No. 145 of 2016.

The Notice of Drafting was published in the State Register on August 26, 2016.

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This web page was last updated on March 13, 2017 at 12:09 PM