Bill Text: SC S0566 | 2013-2014 | 120th General Assembly | Introduced


Bill Title: Cigarette tax

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-03-21 - Referred to Committee on Finance [S0566 Detail]

Download: South_Carolina-2013-S0566-Introduced.html


A BILL

TO AMEND SECTION 12-21-625, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A SURTAX ON CIGARETTES, INCLUDING THE DEFINITION OF "CIGARETTE", SO AS TO REVISE THE WEIGHT LIMITATION ON CIGARETTES FROM THREE POUNDS OR LESS PER ONE THOUSAND CIGARETTES TO FOUR AND ONE-HALF POUNDS OR LESS PER ONE THOUSAND CIGARETTES AND TO EXEMPT THOSE WRAPPED TOTALLY IN TOBACCO LEAF WITH NO FILTER; TO ALSO DEFINE "CIGARETTE" TO INCLUDE 0.325 OUNCES OF TOBACCO LIKELY INTENDED TO BE PURCHASED TO ROLL YOUR OWN CIGARETTES.

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

SECTION    1.    Section 12-21-625(D) of the 1976 Code, as added by Act 170 of 2010, is amended to read:

"(D)    For purposes of this section, 'cigarette' means:

(1)    any roll for smoking 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 containing tobacco or any substitute for tobacco, except those wrapped totally in tobacco leaf that do not have a filter, wrapped in any substance, weighing three four and one-half pounds or less 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); or

(3)    0.325 ounces of any tobacco or mixture containing tobacco, however packaged, labeled, or named, which is likely intended or expected to be offered to or purchased by consumers to roll their own cigarettes."

SECTION    2.    This act takes effect July 1, 2013.

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