S 1134 General Bill, By G. Smith, Ford, Glover, Hayes, Jackson, Leatherman, 
Mescher, T.W. Mitchell, Patterson, Rankin, L.E. Richter, M.T. Rose, Short, 
Thomas, Waldrep and Washington

Similar(H 5014)
 A Bill to amend Section 12-27-270, as amended, Code of Laws of South Carolina,
 1976, relating to the exemption from the tax on gasoline sales for state-owned
 school buses and other pupil transportation programs, and Section 12-29-325,
 relating to exemptions from the tax on fuel, so as to extend the exemption to
 buses used in the Head Start Program.

   02/08/94  Senate Introduced and read first time SJ-4
   02/08/94  Senate Referred to Committee on Finance SJ-4
   05/09/94  Senate Recalled from Committee on Finance SJ-12
   05/10/94  Senate Read second time SJ-23
   05/11/94  Senate Read third time and sent to House SJ-97
   05/12/94  House  Introduced and read first time HJ-5
   05/12/94  House  Referred to Committee on Ways and Means HJ-5

RECALLED

May 9, 1994

S. 1134

Introduced by SENATORS Greg Smith, Rose, Washington, Ford, Mescher, Glover, Short, Jackson, Waldrep, Richter, Mitchell, Patterson, Rankin, Hayes, Leatherman and Thomas

S. Printed 5/9/94--S.

Read the first time February 8, 1994.

A bill to amend Section 12-27-270, as amended, relating to the exemption from the tax on gasoline sales for state-owned school buses and other pupil transportation programs, and Section 12-29-325, relating to exemptions from the tax on fuel, so as to extend the exemption to buses used in the head start program.

This bill would reduce general fund motor fuel tax collections by $7,000 and would reduce Highway Trust Fund revenue by approximately $105,000 per year.

Information on motor fuel usage on a statewide basis is unavailable.

Approved By:

A. Crawford Clarkson, Jr.

S.C. Department of Revenue

A BILL

TO AMEND SECTION 12-27-270, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE EXEMPTION FROM THE TAX ON GASOLINE SALES FOR STATE-OWNED SCHOOL BUSES AND OTHER PUPIL TRANSPORTATION PROGRAMS, AND SECTION 12-29-325, RELATING TO EXEMPTIONS FROM THE TAX ON FUEL, SO AS TO EXTEND THE EXEMPTION TO BUSES USED IN THE HEAD START PROGRAM.

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

SECTION 1. Section 12-27-270 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:

"Section 12-27-270. Gasoline purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, and as regulated in 45 C.F.R. Part 1301, shall be exempt from state gasoline taxes. The State Board of Education, together with the Department of Transportation, and the Department of Revenue and Taxation, and the agencies administering the Head Start programs shall determine the method and procedure for the administration of this section."

SECTION 2. Section 12-29-325 of the 1976 Code is amended to read:

"Section 12-29-325. For the purposes of this chapter, motor fuels purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, as amended, and as regulated in 45 C.F.R. Part 1301, shall be exempt from state motor fuel taxes."

SECTION 3. This act takes effect upon approval by the Governor.