The bill H. 4303 proposes an amendment to Section 12-21-620 of the South Carolina Code of Laws, which pertains to tax rates on tobacco products. The amendment introduces a new tax rate specifically for cigarettes intended for heating, setting the tax at one and one-quarter mills on each cigarette. This new provision is added alongside the existing tax rate of three and one-half mills on cigarettes for smoking. Additionally, the bill maintains the tax rate of five percent on other tobacco products as defined in Section 12-21-800.

The bill clarifies the definition of "cigarette" to include any roll containing tobacco or a substitute, whether for smoking or heating, and specifies the conditions under which these products are categorized. The proposed changes are set to take effect on October 1, 2025, if enacted.

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