South Carolina S 519: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE BOARD OF EDUCATION, RELATING TO MEDICAL HOMEBOUND INSTRUCTION, DESIGNATED AS

Bill Text

2025-2026 Bill 519 Text of Previous Version (Apr. 03, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 519

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

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 TAX CIGARETTES FOR HEATING ONE AND ONE-QUARTER mills ON EACH CIGARETTE.

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

SECTION 1. 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, one 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.

SECTION 2. This act takes effect October 1, 
2025.

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