H 3041 Session 111 (1995-1996)
H 3041 General Bill, By Kirsh, J.M. Baxley, J.L.M. Cromer, L.L. Elliott, Kelley,
W.D. Keyserling, Meacham, Moody-Lawrence, Richardson, J.S. Shissias, Simrill,
D. Smith, Stuart, Vaughn and Walker
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
40-11-105 so as to require out-of-state contractors to pay the State of South
Carolina the same contractor taxes and fees which are imposed by their states
upon South Carolina resident contractors who engage in contracting work in
those states.
12/14/94 House Prefiled
12/14/94 House Referred to Committee on Labor, Commerce and Industry
01/10/95 House Introduced and read first time HJ-18
01/10/95 House Referred to Committee on Labor, Commerce and
Industry HJ-18
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 40-11-105 SO AS TO REQUIRE
OUT-OF-STATE CONTRACTORS TO PAY THE STATE OF
SOUTH CAROLINA THE SAME CONTRACTOR TAXES AND
FEES WHICH ARE IMPOSED BY THEIR STATES UPON
SOUTH CAROLINA RESIDENT CONTRACTORS WHO
ENGAGE IN CONTRACTING WORK IN THOSE STATES.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 40-11-105. A resident of another state who
performs work as a general contractor or as a mechanical
contractor, as those terms are defined in Section 40-11-10, shall,
before engaging in or performing any such work in South Carolina,
remit to the South Carolina State Licensing Board for Contractors
amounts equaling the contractor registration, licensing, or
certification fees and privilege taxes or fees which are charged by
such person's state of residence to a South Carolina resident general
contractor or mechanical contractor who enters such other state to
perform contracting work there.
The fees and taxes required to be remitted pursuant to the
preceding paragraph must be paid by the board into the State
Treasury in the same manner as provided in Section
40-11-220."
SECTION 2. This act takes effect upon approval by the
Governor.
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