Current Status Introducing Body:House Bill Number:3912 Primary Sponsor:Kirsh Committee Number:30 Type of Legislation:GB Subject:Computer software Residing Body:House Current Committee:Ways and Means Date Tabled:19940405 Computer Document Number:NO5/7088HC.93 Introduced Date:19930413 Last History Body:House Last History Date:19940405 Last History Type:Tabled in Committee Scope of Legislation:Statewide All Sponsors:Kirsh Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 3912 House 19940405 Tabled in Committee 30 3912 House 19930413 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-65 SO AS TO DEFINE "COMPUTER SOFTWARE" FOR PURPOSES OF THE SALES AND USE TAX; AND TO AMEND SECTION 12-36-60, RELATING TO THE DEFINITION OF TANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE SALES AND USE TAX, SO AS SPECIFICALLY TO INCLUDE COMPUTER SOFTWARE WITHIN THE DEFINITION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 1, Chapter 36, Title 12 of the 1976 code is amended by adding:
"Section 12-36-65. `Computer software' means, in addition to its ordinary meaning, any computer program; part of a program; modification, improvement, or correction to an existing program; any sequence of instructions for use in a computer or any right to receive or use updated, modified, or new versions of software as part of a maintenance or similar agreement. Computer software is tangible personal property regardless of the method by which title, possession, or right to use the software is transferred."
SECTION 2. Section 12-36-60 of the 1976 Code, as added by Act 612 of 1990, is amended to read:
"Section 12-36-60. `Tangible personal property' means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. It also includes computer software as defined in this chapter and services and intangibles, including communications, laundry and related services, furnishing of accommodations and sales of electricity, the sale or use of which is subject to tax under this chapter and does not include stocks, notes, bonds, mortgages, or other evidences of debt."
SECTION 3. This act takes effect upon approval by the Governor.