SC S0519

Establishes a new tax rate of 1.25 mills per cigarette for "cigarettes for heating" made of tobacco or tobacco substitutes, lower than the 3.5 mills per cigarette tax on traditional smoking cigarettes

Expands the definition of "cigarette" to include rolls designed for heating (not just smoking) under ordinary conditions of use

Maintains the existing 5% tax on other tobacco products based on the manufacturer's price to wholesalers

Takes effect October 1, 2025