Current Status Introducing Body:House Bill Number:4451 Primary Sponsor:Rudnick Committee Number:30 Type of Legislation:GB Subject:Sales tax, additional on pistols Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5262HC.94 Introduced Date:19940112 Last History Body:House Last History Date:19940112 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Rudnick Moody-Lawrence Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
4451 House 19940112 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-2647 SO AS TO IMPOSE AN ADDITIONAL FIVE PERCENT SALES TAX ON THE GROSS PROCEEDS OF THE SALE OF PISTOLS AND PROVIDE THAT THE REVENUE OF THE TAX MUST BE CREDITED TO THE GENERAL FUND OF THE STATE AND USED FOR LAW ENFORCEMENT PURPOSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 25, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2647. (A) There is imposed an additional five percent sales or use tax on the gross proceeds of the sale of a pistol or on the sales price of a pistol purchased at retail for storage, use, or consumption in this State.
(B) As used in this section, `pistol' is defined as provided in Section 23-31-110(a).
(C) The revenue of the additional tax imposed by this section must be credited to the general fund of the State and used for law enforcement purposes."
SECTION 2. This act takes effect July 1, 1994.