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 various forms of tobacco rolls, ensuring that products likely to be marketed as cigarettes are subject to the same regulations.

The bill is set to take effect on October 1, 2025, if passed. This legislative change aims to address the taxation of heating cigarettes, which have become increasingly popular, and to ensure that the tax structure reflects the different uses of tobacco products.

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