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| (17) machines used in manufacturing, processing, compounding, mining, or quarrying tangible personal property for sale. `Machines' include the parts of machines, attachments, and replacements used, or manufactured for use, on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used. This exemption does not include automobiles or trucks;
(18) fuel used exclusively to cure agricultural products;
(19) electricity used by manufacturers, miners, or quarriers to manufacture, mine, or quarry tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacture' includes the activities of processors;
(20) railroad cars, locomotives, and their parts, monorail cars, and the engines or motors that propel them, and their parts;
(21) vessels and barges of more than fifty tons burden;
(22) materials necessary to assemble missiles to be used by the Armed Forces of the United States;
(23) farm, grove, vineyard, and garden products, if sold in the original state of production or preparation for sale, when sold by the producer or by members of the producers immediate family;
(24) supplies and machinery used by laundries, cleaning, dyeing, or pressing establishments in the direct performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;
(25) motor vehicles (excluding trucks) or motorcycles, which are required to
be licensed to be used on the highways, sold to a resident of another state, but
who is located in South Carolina by reason of orders of the United States Armed
Forces. This exemption is allowed only if, within ten days of the sale, the
vendor is furnished a statement, from a commissioned officer of the Armed Forces
of a higher rank than the purchaser, certifying that the buyer is a member of
the Armed Forces on active duty, and a resident of another state;
(27) all plants and animals sold to any publicly supported zoological park or garden or to any of its nonprofit support corporations;
(28) medicine and prosthetic devices sold by prescription; hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician; and dental prosthetic devices;
(29) Reserved;
(30) office supplies, or other commodities, and services resold by the Division of General Services of the State Budget and Control Board to departments and agencies of the state government, if the tax was paid on the divisions original purchase;
(31) vacation time sharing lease plans as provided by Chapter 32 of Title 27;
(32) natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine, and milk;
(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal, or any other combustible heating material or substance used for residential purposes. Individual sales of kerosene of twenty gallons or less by retailers are considered used for residential heating purposes;
(34) thirty-five percent of the gross proceeds of the sale of modular homes as defined in Section 31-17-20;
(35) motion picture film sold or rented to or by theaters;
(36) tangible personal property where the seller, by contract of sale, is obligated to deliver to the buyer, or to an agent or donee of the buyer, at a point outside this State or to deliver it to a carrier or to the mails for transportation to the buyer, or to an agent or donee of the buyer, at a point outside this State;
(37) petroleum asphalt products, commonly used in paving, purchased in this State, which are transported and consumed out of this State;
(38) hearing aids, as defined by Section 40-25-20(5);
(39) concession sales at a festival by an organization devoted exclusively to public or charitable purposes, if:
(a) all the net proceeds are used for those purposes;
(b) the festival is listed as a special event in the calendar of events
provided by the South Carolina Department of Parks, Recreation and Tourism; and
(40) containers and chassis, including all parts, components, and attachments, sold to international shipping lines which have a contractual relationship with the South Carolina State Ports Authority and which are used in the import or export of goods to and from this State. The exemption allowed by this item is effective for sales after June 30, 1982;
(41) items sold by organizations exempt under Section 12-37-220 A(3) and (4) and B(5), (6), (7), (8), (12), (16), (19), (22), and (24), if the net proceeds are used exclusively for exempt purposes and no benefit inures to any individual. An organization whose sales are exempted by this item is also exempt from the retail license tax provided in Article 5 of this chapter. The exemption allowed by this item is effective for sales after June 30, 1989;
(42) depreciable assets, used in the operation of a business, pursuant to the sale of the business. This exemption only applies when the entire business is sold by the owner of it, pursuant to a written contract and the purchaser continues operation of the business. The exemption allowed by this item is effective for sales after June 30, 1987.
(43) 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 audiovisual 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;
(44) electricity used to irrigate crops;
(45) gross proceeds from the sale of building materials, supplies, fixtures, and equipment for the construction, repair, or improvement of or that become a part of a self-contained enclosure or structure specifically designed, constructed, and used for the commercial housing of poultry or livestock.
(46) War memorials or monuments honoring units or contingents of the Armed
Forces of the United States or of the National Guard, including United States
military vessels, which memorials or monuments are affixed to public property;
(2) food which may be purchased with USDA food coupons."
SECTION 3. Section 12-36-2110 of the 1976 Code is repealed.
SECTION 4. This act takes effect July 1, 1995./
Amend title to conform.
Rep. STURKIE moved to table the amendment, which was agreed to.
Reps. HUFF and CLYBORNE proposed the following Amendment No. 60 (Doc Name L:\council\legis\amend\N05\7667HTC.94), which was ruled out of order.
Amend the report of the Committee on Ways and Means, as and if amended, in Section 12-37-257 as contained in SECTION 1, page 4633-3, by adding an appropriately lettered subsection after line 8 to read:
/( ) Notwithstanding the conditions precedent provided in subsection (C)(1) of this section for the exemption allowed by this section and beginning with appropriations for fiscal year 1995-96, if the exemption otherwise allowed by this section is reduced or eliminated by the operation of subsection (C)(1), then any surplus revenues available for appropriation pursuant to Section 11-11- 140 are automatically appropriated for the reimbursement required pursuant to this section and this is deemed to be a nonrecurring purpose for these funds. Additionally, in fiscal years 1995-96 and 1996-97, such revenue may be appropriated to accelerate the phase-in of the one hundred percent exemption./
Renumber subsections to conform.
Amend title to conform.
Rep. HUFF was recognized.
Rep. PHILLIPS moved to reconsider the vote whereby Amendment No. 58 was rejected and the motion was noted.
Rep. HUFF explained the amendment.
Rep. FELDER spoke against the amendment and moved to table the amendment.
Those who voted in the affirmative are:
Alexander, M.O. Askins Bailey, J. Barber Boan Breeland Brown, G. Brown, H. Brown, J. Byrd Canty Carnell Cobb-Hunter Cromer Delleney Elliott Felder Gamble Govan Harris, J. Harris, P. Hines Hodges Holt Houck Inabinett Jennings Kennedy Kinon McAbee McCraw McElveen McMahand McTeer Phillips Rhoad Rogers Rudnick Scott Sheheen Spearman Stille Stoddard Stuart Tucker Waites Waldrop Whipper White Wilder, D. Wilkes
Those who voted in the negative are:
Alexander, T.C. Allison Bailey, G. Baker Baxley Cato Chamblee Clyborne Cooper Corning Davenport Fair Farr Fulmer Gonzales Graham Hallman Harrell Harrison Haskins Huff Hutson Jaskwhich Keegan Kelley Kirsh Klauber Koon Lanford Law Littlejohn Marchbanks Meacham Moody-Lawrence Neilson Quinn Richardson Robinson Shissias Simrill Smith, D. Smith, R. Stone Sturkie Thomas
Townsend Trotter Vaughn Walker Wilkins Witherspoon Wofford Wright Young, A. Young, R.
So, the House refused to table the amendment.
Rep. FELDER raised the Point of Order that Amendment No. 60 was out of order as it was not germane.
The SPEAKER stated that on page 4633-3 of the Bill, it amended Section 1 by adding a subsection after line 8 but that you had to get around Section 11-11- 140 Subsection D.
Rep. HUFF stated that it was non recurring purposes for this fund.
The SPEAKER that it was not the first meeting of the General Assembly following the recurrence of the surplus anyway. He further stated that it was germane but he would rule the amendment out of order in relation to Section 11- 11-140, Subsection D and he ruled the amendment out of order.
Reps. GRAHAM and HUFF proposed the following Amendment No. 61 (Doc Name L:\council\legis\amend\GJK\20570SD.94), which was tabled.
Amend the bill, as and if amended, in SECTION 1(C)(1) by providing at the end:
/Of the appropriation each year required of the General Assembly in this subitem (1) to reimburse school districts for the revenue lost as a result of the applicable exemption, one-half of such appropriation must come from general fund budget reductions./
Amend title to conform.
Rep. GRAHAM explained the amendment.
Rep. BOAN spoke against the amendment and moved to table the amendment.
Those who voted in the affirmative are:
Alexander, M.O. Askins Bailey, G. Bailey, J. Barber Baxley Boan Breeland Brown, G. Brown, H. Brown, J. Byrd Canty Carnell Cobb-Hunter Cromer Delleney Elliott Farr Felder Gamble Govan Harris, J. Harris, P. Harwell Hines Hodges Holt Houck Inabinett Jaskwhich Jennings Kennedy Keyserling Kinon Kirsh Law Martin Mattos McAbee McCraw McElveen McKay McLeod McMahand McTeer Moody-Lawrence Neal Neilson Phillips Rhoad Richardson Rogers Rudnick Scott Sheheen Snow Spearman Stuart Tucker Waites Waldrop Whipper White Wilder, D. Wilder, J. Wilkes Wilkins Witherspoon Worley
Those who voted in the negative are:
Alexander, T.C. Allison Baker Beatty Cato Chamblee Clyborne Cooper Corning Davenport Fair Fulmer Gonzales Graham Hallman Harrell Harrison Haskins Huff Hutson Keegan Kelley Klauber Koon
Lanford Littlejohn Marchbanks Meacham Quinn Riser Robinson Shissias Simrill Smith, D. Smith, R. Stone Thomas Townsend Trotter Vaughn Walker Wofford Wright Young, A.
So, the amendment was tabled.
Rep. GRAHAM proposed the following Amendment No. 63 (Doc Name L:\council\legis\amend\GJK\20571SD.94), which was tabled.
Amend the bill, as and if amended, in SECTION 1(C)(1) by providing at the end:
/It is the intention of the General Assembly that of the appropriation each year required of the General Assembly in this subitem (1) to reimburse school districts for the revenue lost as a result of the applicable exemption, one-half of such appropriation must come from general fund budget reductions./
Amend title to conform.
Rep. GRAHAM explained the amendment.
Rep. McABEE moved to table the amendment.
Rep. DAVENPORT demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Askins Bailey, G. Bailey, J. Barber Boan Breeland Brown, G. Brown, H. Brown, J. Byrd Carnell Cobb-Hunter Cromer Delleney Farr Felder Govan Harrelson Harris, J. Harris, P. Hines Hodges Holt Houck Inabinett Jennings Kennedy Keyserling Law
Mattos McAbee McCraw McElveen McKay McLeod McMahand McTeer Moody-Lawrence Neal Neilson Phillips Rhoad Rogers Rudnick Scott Sheheen Snow Spearman Stille Stoddard Tucker Waites Waldrop Whipper White Wilder, D. Wilder, J. Wilkes Witherspoon Worley
Those who voted in the negative are:
Alexander, T.C. Allison Baker Baxley Cato Chamblee Clyborne Cooper Corning Davenport Elliott Fair Fulmer Gamble Gonzales Graham Hallman Harrell Harrison Haskins Huff Hutson Jaskwhich Keegan Kelley Kinon Kirsh Klauber Koon Lanford Littlejohn Marchbanks Meacham Quinn Richardson Riser Robinson Shissias Simrill Smith, D. Smith, R. Stone Stuart Sturkie Thomas Townsend Trotter Vaughn Walker Wilkins Wofford Wright Young, A. Young, R.
So, the amendment was tabled.
Rep. COOPER moved to reconsider the vote whereby Amendment No. 55 was tabled.
Rep. THOMAS moved to table the motion to reconsider.
Rep. CLYBORNE demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Bailey, J. Baxley Beatty Breeland Brown, G. Brown, J. Byrd Canty Carnell Cobb-Hunter Cromer Delleney Farr Govan Harris, J. Harris, P. Hines Keyserling Martin Mattos McAbee McCraw McElveen McLeod McMahand McTeer Neal Neilson Rhoad Rudnick Scott Sheheen Snow Spearman Stille Stuart Thomas Tucker Waites Whipper White
Those who voted in the negative are:
Alexander, T.C. Allison Askins Bailey, G. Baker Barber Boan Brown, H. Cato Chamblee Clyborne Cooper Corning Davenport Elliott Fair Fulmer Gamble Gonzales Graham Hallman Harrell Harrison Haskins Holt Houck Huff Hutson Inabinett Jaskwhich Jennings Keegan Kelley Kinon Kirsh Klauber Koon Lanford Law
Littlejohn Marchbanks McKay Meacham Moody-Lawrence Phillips Quinn Richardson Riser Robinson Rogers Shissias Simrill Smith, D. Smith, R. Stoddard Stone Sturkie Townsend Trotter Vaughn Waldrop Walker Wilder, D. Wilder, J. Wilkes Wilkins Witherspoon Wofford Worley Wright Young, A.
So, the House refused to table the motion to reconsider.
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