Indicates Matter Stricken

Indicates New Matter

 

AMENDED - NOT PRINTED BILL FOR THE HOUSE

Amt. No. 1 (LC-5093.SA0001H.docx)

May 13, 2026

 

H. 5093

 

Introduced by Reps. Caskey, Bannister, Long, Lawson, C. Mitchell and Yow

 

S. Printed 5/13/26--H.

Read the first time February 4, 2026

 

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A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP NETWORK.

    Amend Title To Conform

 

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

 

SECTION 1.  Section 12-36-90(2) of the S.C. Code is amended by adding:

 

    (m) amounts paid for contracts for services entered into by the State or political subdivisions thereof, for Emergency Services IP Network, also known as ESInet, in support of Next Generation 911 in South Carolina.

 

SECTION 2.  Section 12-21-2420 of the S.C. Code is amended by adding:

 

    (18) on admissions charged by local chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, which are not organized for profit, and no part of whose earnings inure to the benefit of any private shareholder or individual.

 

SECTION 3.A.  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.

 

B. This section takes effect October 1, 2026.

 

SECTION 4.  This act takes effect July 1, 2026.

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