Current Status Introducing Body:Senate Bill Number:409 Primary Sponsor:Waddell Committee Number:06 Type of Legislation:GB Subject:Sales tax exemption, motion picture company Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5153.HC Introduced Date:Jan 09, 1991 Date of Last Amendment:Feb 26, 1991 Last History Body:Senate Last History Date:Jan 15, 1992 Last History Type:Recommitted to Committee Scope of Legislation:Statewide All Sponsors:Waddell Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
409 Senate Jan 15, 1992 Recommitted to Committee 06
409 Senate Mar 05, 1991 Debate adjourned
409 Senate Feb 26, 1991 Amended, debate interrupted
by adjournment
409 Senate Feb 14, 1991 Committee Report: Favorable 06
with amendment
409 Senate Jan 09, 1991 Introduced and read first 06
time, referred to Committee
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Indicates Matter Stricken
Indicates New Matter
COMMITTEE AMENDMENT ADOPTED
February 26, 1991
S. 409
S. Printed 2/26/91--S.
Read the first time January 9, 1991.
TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SUPPLIES, TECHNICAL EQUIPMENT, MACHINERY, AND ELECTRICITY SOLD TO MOTION PICTURE COMPANIES AND TO PROVIDE DEFINITIONS.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code, as added by Section 74, Part II, Act 612 of 1990, is amended by adding an appropriately numbered item to read:
"( ) all supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming or producing motion pictures. For the purposes of this item, `motion picture' means any audio visual work with a series of related images either on film, tape, or other embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a motion picture company means a company generally engaged in the business of filming or producing motion pictures."
SECTION 2. Section 12-9-310(3) of the 1976 Code is amended to read:
"(3) Hiring or contracting or having a contract with any nonresident taxpayer conducting a business or performing personal services of a temporary nature carried on within this State, where the contract exceeds ten thousand dollars or could reasonably be expected to exceed ten thousand dollars, must withhold two percent of each and every payment made to these nonresidents. For purposes of this item, the term nonresident does not include motion picture companies as defined in Section 12-36-2120 nor entities performing personal services for such companies when the motion picture companies and the personal service companies obtain a certificate of authority from the South Carolina Secretary of State pursuant to Title 33 of the South Carolina Code."
SECTION 3. This act takes effect upon approval by the Governor.