South CarolinaH 4303126th General Assembly (2025-2026)HouseWALLET

AN ACT 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 PROVIDE FOR A TAX ON CIGARETTES FOR HEATING AND CERTAIN VAPOR PRODUCTS AND ELECTRONIC CIGARETTES.

Sponsored By: Gil Gatch (Republican)

Signed by Governor

Summary

Cigarettes for heating

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

New taxes on cigarettes and vapes

Beginning October 1, 2025, South Carolina adds new taxes on cigarettes, heated tobacco, and vape liquid. Rates are $0.0035 per smoking cigarette, $0.021375 per heating cigarette, 5% of the manufacturer’s price on other tobacco, and $0.05 per milliliter of nicotine liquid. Money from the heating‑cigarette and vape‑liquid taxes goes to the South Carolina Medicaid Reserve Fund. Manufacturers, wholesalers, and retailers pay first, but you will likely see higher retail prices.

Sponsors & Cosponsors

Sponsor

  • Gil Gatch

    Republican • House

Cosponsors

  • Gary S. Brewer, Jr.

    Republican • House

  • Gilda Cobb-Hunter

    Democrat • House

  • Craig A. Gagnon

    Republican • House

  • Thomas Duval "Val" Guest, Jr.

    Republican • House

  • Brandon Guffey

    Republican • House

  • Lonnie Hosey

    Democrat • House

  • Marvin "Mark" Smith

    Republican • House

  • J. Todd Rutherford

    Democrat • House

  • Heath Sessions

    Republican • House

  • J. David Weeks

    Democrat • House

  • Richard L. "Richie" Yow

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 220 • No: 28

House vote • 5/14/2026

(Cigarettes for heating)Concur in Senate Amendments

Yes: 91 • No: 18

Senate vote • 5/13/2026

(Cigarettes for heating)3rd Reading

Yes: 36 • No: 4

House vote • 5/1/2025

(Cigarettes for heating)Passage of Bill

Yes: 93 • No: 6 • Other: 1

Actions Timeline

  1. Effective date 05/19/2026

    6/5/2026legislature
  2. Act No. 234

    6/3/2026legislature
  3. Signed By Governor

    5/19/2026Governor
  4. Ratified R 247

    5/15/2026legislature
  5. Roll call Yeas-91 Nays-18

    5/14/2026House
  6. Concurred in Senate amendment and enrolled

    5/14/2026House
  7. Roll call Ayes-36 Nays-4

    5/13/2026Senate
  8. Read third time and returned to House with amendments

    5/13/2026Senate
  9. Amended

    5/13/2026Senate
  10. Committee Amendment Adopted

    5/13/2026Senate
  11. Read second time

    5/12/2026Senate
  12. Committee report: Favorable with amendment Finance

    3/18/2026Senate
  13. Referred to Committee on Finance

    5/6/2025Senate
  14. Introduced and read first time

    5/6/2025Senate
  15. Read third time and sent to Senate

    5/2/2025House
  16. Unanimous consent for third reading on next legislative day

    5/1/2025House
  17. Roll call Yeas-93 Nays-6

    5/1/2025House
  18. Read second time

    5/1/2025House
  19. Amended

    5/1/2025House
  20. Committee report: Favorable with amendment Ways and Means

    4/30/2025House
  21. Member(s) request name added as sponsor: Yow

    4/24/2025House
  22. Member(s) request name added as sponsor: Hosey

    4/9/2025House
  23. Referred to Committee on Ways and Means

    4/3/2025House
  24. Introduced and read first time

    4/3/2025House

Bill Text

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