S 0345 General Bill, By Passailaigue, Moore, Matthews, Patterson, Reese, Glover, 
Jackson and Anderson
 A BILL TO AMEND SECTION 4-10-580, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO ADMINISTRATION AND COLLECTION OF THE PERSONAL PROPERTY TAX
 EXEMPTION SALES TAX, SO AS TO PROVIDE THAT THE LOCAL SALES AND USE TAX DOES
 NOT APPLY TO THE GROSS PROCEEDS OF SALES OR THE SALE PRICE OF FOOD ITEMS
 ELIGIBLE FOR PURCHASE WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD
 COUPONS.

   02/15/01  Senate Introduced and read first time SJ-25
   02/15/01  Senate Referred to Committee on Finance SJ-25

TO AMEND SECTION 4-10-580, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMINISTRATION AND COLLECTION OF THE PERSONAL PROPERTY TAX EXEMPTION SALES TAX, SO AS TO PROVIDE THAT THE LOCAL SALES AND USE TAX DOES NOT APPLY TO THE GROSS PROCEEDS OF SALES OR THE SALE PRICE OF FOOD ITEMS ELIGIBLE FOR PURCHASE WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD COUPONS.

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

SECTION 1. Section 4-10-580(B) of the 1976 Code is amended to read:

"(B) The tax authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this article. The tax imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12. The tax imposed by this article shall not be applicable to the gross proceeds of sales or sale price of food items eligible for purchase with United States Department of Agriculture food coupons."

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