South Carolina General Assembly
110th Session, 1993-1994

Bill 3912


Indicates Matter Stricken
Indicates New Matter


                    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



History


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 Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

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.

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