The bill S. 519 proposes an amendment to Section 12-21-620 of the South Carolina Code of Laws, which pertains to tax rates on tobacco products. Specifically, it introduces a new tax rate of one and one-quarter mills on each cigarette intended for heating, while maintaining the existing tax rate of three and one-half mills on cigarettes for smoking. Additionally, the bill clarifies the definition of "cigarette" to include any roll containing tobacco or substitutes, regardless of the wrapping material, as long as it meets certain criteria related to appearance and marketing.

The bill is set to take effect on October 1, 2025, if passed. The legislative action reflects an effort to regulate and tax emerging tobacco products, particularly those designed for heating, in a manner consistent with traditional smoking products.

Statutes affected:
04/01/2025: 12-21-620
04/03/2025: 12-21-620
Latest Version: 12-21-620