Cigarettes for heating 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. - RATIFIED TITLEView full text View Vote History View Fiscal Impact04/03/25House Introduced and read first time (House Journal-page 20)04/03/25House Referred to Committee on Ways and Means (House Journal-page 20)04/09/25House Member(s) request name added as sponsor: Hosey04/24/25House Member(s) request name added as sponsor: Yow04/30/25House Committee report: Favorable with amendment Ways and Means (House Journal-page 51)05/01/25House Amended (House Journal-page 156)05/01/25House Read second time (House Journal-page 156)05/01/25House Roll call Yeas-93 Nays-6 (House Journal-page 157)05/01/25House Unanimous consent for third reading on next legislative day (House Journal-page 159)05/02/25House Read third time and sent to Senate (House Journal-page 5)05/06/25Senate Introduced and read first time (Senate Journal-page 22)05/06/25Senate Referred to Committee on Finance (Senate Journal-page 22)03/18/26Senate Committee report: Favorable with amendment Finance05/12/26Senate Read second time (Senate Journal-page 27)05/13/26Senate Committee Amendment Adopted (Senate Journal-page 46)05/13/26Senate Amended (Senate Journal-page 46)05/13/26Senate Read third time and returned to House with amendments (Senate Journal-page 46)05/13/26Senate Roll call Ayes-36 Nays-4 (Senate Journal-page 46)05/14/26House Concurred in Senate amendment and enrolled (House Journal-page 47)05/14/26House Roll call Yeas-91 Nays-18 (House Journal-page 48)05/15/26 Ratified R 24705/19/26 Signed By Governor06/05/26 Effective date 05/19/202606/03/26 Act No. 234
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends South Carolina law to create a tax on cigarettes for heating and certain vapor products and electronic cigarettes. Specifically, it establishes a tax of one and one-quarter mills per cigarette for heating, and five cents per milliliter of consumable nicotine liquid for vapor products. The revenue generated from these taxes will be deposited into the South Carolina Medicaid Reserve Fund.
Key provisions
- A tax of one and one-quarter mills per cigarette will be applied to cigarettes for heating.
- A tax of five cents per milliliter will be applied to consumable nicotine liquid used in vapor products and electronic cigarettes.
- The revenue from these taxes will be deposited into the South Carolina Medicaid Reserve Fund.
- The bill defines ‘cigarette’ to include cigarettes for heating.
- The bill defines ‘vapor products’ and ‘electronic cigarettes’ for tax purposes.
- The bill amends Section 12-21-620 of the South Carolina Code of Laws.
- The effective date of the new taxes is October 1, 2025.
Who is affected
- Tobacco manufacturers
- Retailers selling cigarettes and vapor products
- Consumers of cigarettes and vapor products
- The South Carolina Medicaid Reserve Fund
Notable changes
- Introduces a new tax specifically for cigarettes for heating, which was previously untaxed.
Bill text
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