---
type: "Bill"
title: "Cigarette stamp tax"
description: "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. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "H 3849"
citation: "South Carolina H 3849 (2019-2020)"
classification: ["joint resolution"]
subjects: []
status: "enacted"
primary_sponsors: ["G.M. Smith", "Toole"]
version_count: 6
action_count: 20
vote_count: 3
first_action: "2019-02-05"
last_action: "2019-07-10"
source: "openstates"
source_identifier: "ocd-bill/a05c627b-7ca2-4353-9724-0ae6ab12a0d0"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3849&session=123&summary=B"
source_hash: "14b983e8885ddf869cf3b2eff8851338490c858d7a5f0a7d17ecd76831e0d7be"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina H 3849 (2019-2020) — Cigarette stamp tax

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. - ratified title

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/3849.htm)
2. **2/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3849_20190220.htm)
3. **2/26/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3849_20190226.htm)
4. **2/5/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3849_20190205.htm)
5. **2/5/2019-A** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3849_20190205a.htm)
6. **2/7/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3849_20190207.htm)

## Votes

- Concur in Senate Amendments — **103–0** (pass) · lower
- 2nd Reading — **42–0** (pass) · upper
- Passage of Joint Resolution — **105–0** (pass) · lower

## Sponsors

- G.M. Smith — primary (person)
- Toole — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-05** Introduced, read first time, placed on calendar without reference `introduction, reading-1`
- **2019-02-07** Member(s) request name added as sponsor: Toole
- **2019-02-07** Amended `amendment-passage`
- **2019-02-07** Read second time `reading-2`
- **2019-02-07** Roll call Yeas-105 Nays-0
- **2019-02-07** Unanimous consent for third reading on next legislative day
- **2019-02-12** Read third time and sent to Senate `passage, reading-3`
- **2019-02-12** Introduced and read first time `introduction, reading-1`
- **2019-02-12** Referred to Committee on Finance `referral-committee`
- **2019-02-20** Committee report: Favorable Finance `committee-passage-favorable`
- **2019-02-26** Amended `amendment-passage`
- **2019-02-26** Read second time `reading-2`
- **2019-02-26** Roll call Ayes-42 Nays-0
- **2019-02-27** Read third time and returned to House with amendments `passage, reading-3`
- **2019-02-28** Concurred in Senate amendment and enrolled
- **2019-02-28** Roll call Yeas-103 Nays-0
- **2019-03-19** Ratified R 20
- **2019-03-20** Signed By Governor `executive-signature`
- **2019-03-27** Effective date 03/20/19
- **2019-07-10** Act No. 97

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a05c627b-7ca2-4353-9724-0ae6ab12a0d0`. Confidence: reported (aggregated from official South Carolina legislature records).