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A234, R247, H4303
STATUS INFORMATION
General Bill
Sponsors: Reps. Gatch, Cobb-Hunter, Sessions, M.M. Smith, Brewer, Rutherford, Gagnon, Guest, Guffey, Weeks, Hosey and Yow
Companion/Similar bill(s): 519
Document Path: LC-0215DG25.docx
Introduced in the House on April 3, 2025
Introduced in the Senate on May 6, 2025
Last Amended on May 13, 2026
Governor's Action: May 19, 2026, Signed
Summary: Cigarettes for heating
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 4/3/2025 | House | Introduced and read first time (House Journal-page 20) |
| 4/3/2025 | House | Referred to Committee on Ways and Means (House Journal-page 20) |
| 4/9/2025 | House | Member(s) request name added as sponsor: Hosey |
| 4/24/2025 | House | Member(s) request name added as sponsor: Yow |
| 4/30/2025 | House | Committee report: Favorable with amendment Ways and Means (House Journal-page 51) |
| 5/1/2025 | House | Amended (House Journal-page 156) |
| 5/1/2025 | House | Read second time (House Journal-page 156) |
| 5/1/2025 | House | Roll call Yeas-93 Nays-6 (House Journal-page 157) |
| 5/1/2025 | House | Unanimous consent for third reading on next legislative day (House Journal-page 159) |
| 5/2/2025 | House | Read third time and sent to Senate (House Journal-page 5) |
| 5/6/2025 | Senate | Introduced and read first time (Senate Journal-page 22) |
| 5/6/2025 | Senate | Referred to Committee on Finance (Senate Journal-page 22) |
| 3/18/2026 | Senate | Committee report: Favorable with amendment Finance |
| 5/12/2026 | Senate | Read second time (Senate Journal-page 27) |
| 5/13/2026 | Senate | Committee Amendment Adopted (Senate Journal-page 46) |
| 5/13/2026 | Senate | Amended (Senate Journal-page 46) |
| 5/13/2026 | Senate | Read third time and returned to House with amendments (Senate Journal-page 46) |
| 5/13/2026 | Senate | Roll call Ayes-36 Nays-4 (Senate Journal-page 46) |
| 5/14/2026 | House | Concurred in Senate amendment and enrolled (House Journal-page 47) |
| 5/14/2026 | House | Roll call Yeas-91 Nays-18 (House Journal-page 48) |
| 5/15/2026 | Ratified R 247 | |
| 5/19/2026 | Signed By Governor | |
| 6/3/2026 | Act No. 234 |
View the latest legislative information at the website
VERSIONS OF THIS BILL
04/03/2025
04/30/2025
05/01/2025
03/18/2026
05/13/2026
NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.
(A234, R247, H4303)
AN ACT 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 PROVIDE FOR A TAX ON CIGARETTES FOR HEATING AND CERTAIN VAPOR PRODUCTS AND ELECTRONIC CIGARETTES.
Be it enacted by the General Assembly of the State of South Carolina:
Cigarette tax
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 or nicotine 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, twenty-one and three hundred seventy-five thousandths mills on each cigarette. The proceeds of this item must be deposited in the South Carolina Medicaid Reserve Fund created pursuant to Section 11-11-230(B);
(3) upon all tobacco products, as defined in Section 12-21-800, five percent of the manufacturer's price;
(4) upon all vapor products and electronic cigarettes, a tax of five cents per milliliter of consumable nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used. The proceeds of this item must be deposited in the South Carolina Medicaid Reserve Fund created pursuant to Section 11-11-230(B).
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.
Time effective
SECTION 2. This act takes effect October 1, 2026.
Ratified the 15th day of May, 2026.
Approved the 19th day of May, 2026.
This web page was last updated on June 3, 2026 at 12:15 PM