H*3984(Rat #0296, Act #0291)  General Bill, By J.G. McAbee

Similar(S 765, S 1065)
 A Bill to amend Section 12-36-2120, as amended, Code of Laws of South
 Carolina, 1976, relating to sales tax exemptions, so as to exempt the sale of
 tangible personal property sold to charitable hospitals predominantly serving
 children which are also exempt from the property tax, where care is provided
 without charge to the patient.

   04/14/93  House  Introduced and read first time HJ-19
   04/14/93  House  Referred to Committee on Ways and Means HJ-19
   05/19/93  House  Committee report: Favorable Ways and Means HJ-22
   05/27/93  House  Read second time HJ-121
   05/27/93  House  Unanimous consent for third reading on next
                     legislative day HJ-123
   05/28/93  House  Read third time and sent to Senate HJ-2
   06/01/93  Senate Introduced and read first time SJ-46
   06/01/93  Senate Referred to Committee on Finance SJ-46
   02/16/94  Senate Recalled from Committee on Finance SJ-3
   02/17/94  Senate Read second time SJ-40
   02/17/94  Senate Unanimous consent for third reading on next
                     legislative day SJ-40
   02/18/94  Senate Read third time and enrolled SJ-1
   02/24/94         Ratified R 296
   03/02/94         Signed By Governor
   03/02/94         Effective date 03/02/94
   03/14/94         Copies available

AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE SALE OF TANGIBLE PERSONAL PROPERTY SOLD TO CHARITABLE HOSPITALS PREDOMINANTLY SERVING CHILDREN WHICH ARE ALSO EXEMPT FROM THE PROPERTY TAX, WHERE CARE IS PROVIDED WITHOUT CHARGE TO THE PATIENT.

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

Exemption from sales tax

SECTION 1. Section 12-36-2120 of the 1976 Code, as amended, is further amended by adding a new item to be appropriately numbered which shall read:

"( ) tangible personal property sold to charitable hospitals predominantly serving children exempt under Section 12-37-220, where care is provided without charge to the patient."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.

Approved the 2nd day of March, 1994.