Download This Bill in Microsoft Word format
Indicates Matter Stricken
Indicates New Matter
S. 484
STATUS INFORMATION
Joint Resolution
Sponsors: Finance Committee
Document Path: l:\council\bills\dbs\31399cz17.docx
Introduced in the Senate on February 28, 2017
Introduced in the House on March 9, 2017
Currently residing in the House Committee on Regulations and Administrative Procedures
Summary: Cigarette Taxes (D. No. 4702)
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/28/2017 Senate Introduced, read first time, placed on calendar without reference (Senate Journal-page 14) 3/7/2017 Senate Read second time (Senate Journal-page 28) 3/7/2017 Senate Roll call Ayes-40 Nays-0 (Senate Journal-page 28) 3/8/2017 Senate Read third time and sent to House (Senate Journal-page 29) 3/9/2017 House Introduced and read first time (House Journal-page 4) 3/9/2017 House Referred to Committee on Regulations and Administrative Procedures (House Journal-page 4)
View the latest legislative information at the website
VERSIONS OF THIS BILL
INTRODUCED
February 28, 2017
S. 484
S. Printed 2/28/17--S.
Read the first time February 28, 2017.
TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO CIGARETTE TAXES, DESIGNATED AS REGULATION DOCUMENT NUMBER 4702, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The regulations of the Department of Revenue, relating to Cigarette Taxes, designated as Regulation Document Number 4702, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
The South Carolina Department of Revenue is considering adding SC Regulation 117-1600 to implement the imposition of the cigarette tax via tax stamps as set out in Act No. 145 of 2016.
This regulation would contain provisions concerning reporting requirements under Chapters 47 and 48 of Title 11 along with provisions regarding affixing tax stamps, purchasing tax stamps, features of tax stamps, exemptions and refunds, display, storage, transfer, and transport of cigarettes. Tax stamps will be required as of January 1, 2019 in accordance with Act No. 145 of 2016.
The Notice of Drafting was published in the State Register on August 26, 2016.
This web page was last updated on March 13, 2017 at 12:09 PM