South Carolina General Assembly
123rd Session, 2019-2020

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S. 310

STATUS INFORMATION

General Bill
Sponsors: Senator Alexander
Document Path: l:\s-res\tca\009ciga.kmm.tca.docx

Introduced in the Senate on January 8, 2019
Introduced in the House on February 19, 2019
Currently residing in the House Committee on Ways and Means

Summary: Cigarettes

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    1/8/2019  Senate  Introduced and read first time (Senate Journal-page 178)
    1/8/2019  Senate  Referred to Committee on Finance 
                        (Senate Journal-page 178)
    2/5/2019  Senate  Committee report: Favorable Finance 
                        (Senate Journal-page 13)
   2/13/2019  Senate  Read second time (Senate Journal-page 15)
   2/13/2019  Senate  Roll call Ayes-41  Nays-0 (Senate Journal-page 15)
   2/14/2019  Senate  Read third time and sent to House 
                        (Senate Journal-page 10)
   2/19/2019  House   Introduced and read first time (House Journal-page 44)
   2/19/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 44)

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/8/2019
2/5/2019

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

Indicates Matter Stricken

Indicates New Matter

COMMITTEE REPORT

February 5, 2019

S. 310

Introduced by Senator Alexander

S. Printed 2/5/19--S.

Read the first time January 8, 2019.

            

THE COMMITTEE ON FINANCE

To whom was referred a Bill (S. 310) to amend Section 12-21-2870 of the 1976 Code, relating to unstamped or untaxed cigarettes, to provide that cigarettes found at any point that do not have stamps, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass:

HUGH K. LEATHERMAN, SR. for Committee.

            

STATEMENT OF ESTIMATED FISCAL IMPACT

Explanation of Fiscal Impact

Introduced on January 8, 2019

State Expenditure

This bill clarifies language pertaining to unstamped or untaxed cigarettes, to provide that unstamped or untaxed cigarettes are contraband goods that may be seized by the Department of Revenue or any law enforcement agency of the state without a warrant. The bill further clarifies that seized cigarettes must be delivered to the Department of Revenue.

The Department of Revenue indicates that the clarifications presented in the bill do not materially or fiscally alter the responsibilities or oversight of the department. As such, the bill will have no impact to the general fund, other funds, or federal funds.

State Revenue

The Department of Revenue indicates that the bill does not alter the current process for declaring untaxed and unstamped cigarettes contraband, and does not expect any changes in revenue derived from taxes on cigarettes. As such, the bill will have no revenue impact to the general fund, other funds, or federal funds.

Frank A. Rainwater, Executive Director

Revenue and Fiscal Affairs Office

            

A BILL

TO AMEND SECTION 12-21-2870 OF THE 1976 CODE, RELATING TO UNSTAMPED OR UNTAXED CIGARETTES, TO PROVIDE THAT CIGARETTES FOUND AT ANY POINT THAT DO NOT HAVE STAMPS AFFIXED TO THEIR PACKAGE ARE CONSIDERED CONTRABAND IN CERTAIN CIRCUMSTANCES.

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

SECTION    1.    Section 12-21-2870 of the 1976 Code is amended to read:

"Section 12-21-2870.    Cigarettes found at any point within the State which have been within the State for a period of twenty-four hours or longer in possession of any retailer or for a period of seventy-two hours or longer in possession of any wholesaler or jobber, not having affixed to the package the stamps as required, or on which the tax has not been paid, or of any person importing, receiving, or acquiring cigarettes for use or consumption within the State, not having affixed to the package the stamp as required or on which the tax has not been paid are declared to be contraband goods and may be seized by the department, its employees or any peace officer of the State without a warrant and the goods must be delivered to the department. (A)    Except as otherwise provided in this chapter, cigarettes found at any point within the State that do not have the stamps required pursuant to this chapter affixed to their package are contraband goods if the goods are in the possession of a person:

(1)    offering the cigarettes for sale or distribution and that person was not the first to receive the untaxed cigarettes in this State;

(2)    importing, receiving, or acquiring cigarettes for use or consumption within the State; or

(3)    offering the cigarettes for sale at retail within this State.

(B)    Cigarettes declared to be contraband goods under this section may be seized by the department, its employees, or any law enforcement agency of the State without a warrant. The seized cigarettes must be delivered to the department."

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on February 19, 2019 at 4:09 PM