S.0519

South Carolina bill S0519 proposes a tax on cigarettes for heating at one and one-quarter mills per cigarette.

South Carolina bill S0519 amends the tax rates on tobacco products, specifically introducing a tax on cigarettes for heating at one and one-quarter mills per cigarette. This bill revises Section 12-21-620 of the South Carolina Code to include a tax on cigarettes designed for heating, differentiating them from traditional smoking cigarettes. The tax on traditional smoking cigarettes remains at three and one-half mills per cigarette. The bill also maintains a five percent tax on the manufacturer's price for all tobacco products. The changes are set to take effect on October 1, 2025.