S 0833 General Bill, By Reese and Elliott
Summary: Maximum sales tax applies to package sale of boat and motor and package sale of trailer with boat, motorcycle, jet ski, wave runner or all terrain vehicle; Revenue Dept. to refund revenue collected in excess
    A BILL TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM TAX ON THE SALE OF CERTAIN ITEMS, SO AS TO LIMIT THE TAX ON A SINGLE SALE ON SPECIFIED MOTORIZED UNITS AND THE TRAILERS PURCHASED WITH THEM AS A PACKAGE AND ON A BOAT AND MOTOR PURCHASED AS A PACKAGE, TO APPLY THE LIMITATION RETROACTIVELY, AND TO REQUIRE THE DEPARTMENT OF REVENUE TO REFUND SUMS COLLECTED IN EXCESS OF THE MAXIMUM TAX SINCE JULY 1, 2001.
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12/19/01	Senate	Prefiled
12/19/01	Senate	Referred to Committee on Finance
01/08/02	Senate	Introduced and read first time SJ-41
01/08/02	Senate	Referred to Committee on Finance SJ-41