South Carolina General Assembly
105th Session, 1983-1984

Bill 2254

                    Current Status

Bill Number:               2254
Ratification Number:       17
Act Number                 8
Introducing Body:          House
Subject:                   Sales tax exemptions
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A8, R17, H2254)

AN ACT TO AMEND SECTION 12-35-550, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE GROSS PROCEEDS OF SALES OF TANGIBLE PERSONAL PROPERTY WHERE THE SELLER IS OBLIGATED BY CONTRACT OF SALE TO DELIVER THE PROPERTY TO A BUYER, AGENT OF THE BUYER, OR DONEE OF THE BUYER OUTSIDE THE STATE OR TO DELIVER THE PROPERTY TO THE MAILS FOR TRANSPORTATION OUTSIDE THE STATE.

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

Sales tax exemption

SECTION 1. Section 12-35-550 of the 1976 Code, as last amended by Section 17, Part II of Act 466 of 1982, is further amended by adding an appropriately numbered item to read:

"( ) The gross proceeds of the sales of tangible personal property where the seller by contract of sale is obligated to deliver to the buyer or to an agent of the buyer or to a donee of the buyer at a point outside of the State or to deliver it to a carrier or to the mails for transportation to the buyer, to an agent of the buyer, or to a donee of the buyer at a point outside this State."

Time effective

SECTION 2. This act, upon approval by the Governor, shall be effective for sales made on or after January 1, 1979.