H 3899 Joint Resolution, By  House Regulations and Administrative Procedures
 A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE,
 RELATING TO HOTELS, MOTELS, AND SIMILAR FACILITIES, DESIGNATED AS REGULATION
 DOCUMENT NUMBER 4664, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23,
 TITLE 1 OF THE 1976 CODE.

   03/07/17  House  Introduced, read first time, placed on calendar
                     without reference (House Journal-page 9)
   03/08/17  House  Read second time (House Journal-page 29)
   03/08/17  House  Roll call Yeas-100  Nays-0 (House Journal-page 29)
   03/09/17  House  Read third time and sent to Senate
                     (House Journal-page 9)
   03/09/17  Senate Introduced and read first time (Senate Journal-page 12)
   03/09/17  Senate Referred to Committee on Finance
                     (Senate Journal-page 12)

INTRODUCED

March 7, 2017

H. 3899

Introduced by Regulations and Administrative Procedures Committee

S. Printed 3/7/17--H.

Read the first time March 7, 2017.

TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO HOTELS, MOTELS, AND SIMILAR FACILITIES, DESIGNATED AS REGULATION DOCUMENT NUMBER 4664, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

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

SECTION    1.    The regulations of the Department of Revenue, relating to Hotels, Motels, and Similar Facilities, designated as Regulation Document Number 4664, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

The South Carolina Department of Revenue is considering amending SC Regulation 117-307 to add a new subsection, 117-307.7, to address the application of the sales and use tax to hurricane rental insurance charges. The proposal addresses a change in policy due to the amendment of Code Section 12-36-920 by Act No. 172 of 2014. The proposal will summarize the treatment of both optional and mandatory hurricane rental insurance charges under Code Section 12-36-920.

The Notice of Drafting was published in the State Register on July 22, 2016.