South Carolina General Assembly
126th Session, 2025-2026
Download This Bill in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 4303
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 1, 2025
Currently residing in the Senate Committee on Finance
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) |
View the latest legislative information at the website
VERSIONS OF THIS BILL
04/03/2025
04/30/2025
05/01/2025
Indicates New Matter
Amended
May 1, 2025
H. 4303
Introduced by Reps. Gatch, Cobb-Hunter, Sessions, M. M. Smith, Brewer, Rutherford, Gagnon, Guest, Guffey, Weeks, Hosey and Yow
S. Printed 5/1/25--H.
Read the first time April 3, 2025
________
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.
Amend Title To Conform
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, fourteen 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----
This web page was last updated on May 1, 2025 at 8:31 PM