South Carolina General Assembly
123rd Session, 2019-2020

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A97, R20, H3849

STATUS INFORMATION

Joint Resolution
Sponsors: Reps. G.M. Smith and Toole
Document Path: l:\council\bills\nbd\11220dg19.docx
Companion/Similar bill(s): 398

Introduced in the House on February 5, 2019
Introduced in the Senate on February 12, 2019
Last Amended on February 26, 2019
Passed by the General Assembly on February 28, 2019
Governor's Action: March 20, 2019, Signed

Summary: Cigarette stamp tax

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    2/5/2019  House   Introduced, read first time, placed on calendar without 
                        reference (House Journal-page 27)
    2/7/2019  House   Member(s) request name added as sponsor: Toole
    2/7/2019  House   Amended (House Journal-page 21)
    2/7/2019  House   Read second time (House Journal-page 21)
    2/7/2019  House   Roll call Yeas-105  Nays-0 (House Journal-page 22)
    2/7/2019  House   Unanimous consent for third reading on next legislative 
                        day (House Journal-page 23)
   2/12/2019  House   Read third time and sent to Senate (House Journal-page 2)
   2/12/2019  Senate  Introduced and read first time (Senate Journal-page 6)
   2/12/2019  Senate  Referred to Committee on Finance (Senate Journal-page 6)
   2/20/2019  Senate  Committee report: Favorable Finance 
                        (Senate Journal-page 14)
   2/26/2019  Senate  Amended (Senate Journal-page 40)
   2/26/2019  Senate  Read second time (Senate Journal-page 40)
   2/26/2019  Senate  Roll call Ayes-42  Nays-0 (Senate Journal-page 40)
   2/27/2019  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 24)
   2/28/2019  House   Concurred in Senate amendment and enrolled 
                        (House Journal-page 69)
   2/28/2019  House   Roll call Yeas-103  Nays-0 (House Journal-page 69)
   3/19/2019          Ratified R  20
   3/20/2019          Signed By Governor
   3/27/2019          Effective date  03/20/19
   7/10/2019          Act No.  97

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/5/2019
2/5/2019-A
2/7/2019
2/20/2019
2/26/2019

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

(A97, R20, H3849)

A JOINT RESOLUTION TO PROVIDE A GRACE PERIOD ON THE ENFORCEMENT OF SECTION 12-21-735 OF THE 1976 CODE, RELATING TO THE STAMP TAX ON CIGARETTES, AGAINST UNSTAMPED PACKAGES OF CIGARETTES FOR WHICH APPLICABLE TAXES HAVE BEEN PAID.

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

Stamp tax on cigarettes

SECTION    1.    For the period beginning January 1, 2019, and ending October 1, 2019, unstamped packages of cigarettes subject to the provisions of Section 12-21-735 for which applicable taxes have been paid are not contraband goods subject to seizure by the Department of Revenue or any peace officer of the State, and any fines associated with such seizure, provided, however, that such person files a report with the Department of Revenue by March 31, 2019, on a form established by the Department of Revenue, stating the quantity of such unstamped packages of cigarettes that were in the person's possession as of January 1, 2019.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

Ratified the 19th day of March, 2019.

Approved the 20th day of March, 2019.

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This web page was last updated on July 16, 2019 at 3:54 PM