South Carolina H 4303: Cigarettes for heating

Bill Text

2025-2026 Bill 4303 Text of Previous Version (May. 13, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4303

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Indicates New Matter

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

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Stricken

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As Passed By The Senate

May 13, 2026

H. 4303

Introduced by Reps. Gatch, Cobb-Hunter, Sessions, 
M. M. Smith, Brewer, Rutherford, Gagnon, Guest, Guffey, Weeks, Hosey and Yow 

S. Printed 5/13/26--S.

Read the first time May 6, 2025

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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.

 Amend Title To Conform

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 or nicotine 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, fourteen 
and one-quartertwenty-one and three hundred 
seventy-five thousandths mills on each cigarette. The proceeds of this item must be 
deposited in the South Carolina Medicaid Reserve Fund created pursuant to 
Section 11-11-230(B);

 (2)(3) upon all tobacco products, as defined in Section 
12-21-800, five percent of the manufacturer's price;

 (4) upon all vapor products and 
electronic cigarettes, a tax of five cents per milliliter of consumable 
nicotine liquid solution or other material containing nicotine that is depleted 
as a vapor product is used. The proceeds of this item must be deposited in the 
South Carolina Medicaid Reserve Fund created pursuant to Section 11-11-230(B).

 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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This web page was last updated on May 13, 2026 at 06:59 PM