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| (10) (a) meals or foodstuffs used in furnishing meals to school children, if the sales or use are within school buildings and are not for profit;
(b) meals or foodstuffs provided to elderly or disabled persons at home by nonprofit organizations that receive only charitable contributions in addition to sale proceeds from the meals;
(11) (a) toll charges for the transmission of voice or messages between telephone exchanges;
(b) charges for telegraph messages; and
(c) carrier access charges and customer access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission;
(12) water sold by public utilities, if rates and charges are of the kind determined by the Public Service Commission, or water sold by nonprofit corporations organized pursuant to Sections 33-35-10 to 33-35-170;
(13) fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce. This exemption does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft;
(14) wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property;
(15) gasoline or other motor vehicle fuels taxed at the same rate as gasoline, fuels used in farm machinery, farm tractors, and commercial fishing vessels, and clean alternative transportation fuels as defined in regulation by the South Carolina Department of Revenue and Taxation as defined by the State Energy Office. Gasoline used in aircraft is not exempted by this item;
(16) farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale. This exemption does not include automobiles or trucks;
(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
(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;
(26) all supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in producing, broadcasting, or distributing programs. For the purpose of this exemption, radio stations, television stations, and cable television systems are deemed to be manufacturers;
(27) all plants and animals sold to any publicly supported zoological park
or garden or to any of its nonprofit support corporations;
(28) (6) 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) (7) Reserved; food which may be purchased
lawfully with United States Department of Agriculture food stamps;
(31) vacation time sharing lease plans as provided by Chapter 32 of Title 27;
(32) (8) 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
(c) in advance of the festival, its organizers provide the commission, on a form it prescribes, information necessary to insure compliance with this item. For purposes of this item, a `festival' does not include a recognized state or county fair;
(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
(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;"
SECTION 3. Section 12-36-2110(A) of the 1976 Code, as added by Section 74A, Part II, Act 612 of 1990, is amended to read:
"(A) The maximum tax imposed by this chapter is three hundred dollars for each sale made after June 30, 1984, or lease executed after August 31, 1985, of each:
(1) aircraft, including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft;
(2) motor vehicle;
(3) motorcycle;
(4) boat;
(6) recreational vehicle, including tent campers, travel trailer, park model, park trailer, motor home, and fifth wheel; or
(7) self-propelled light construction equipment with compatible attachments limited to a maximum of one hundred sixty net engine horsepower.
In the case of a lease, the total tax rate required by law applies on each payment until the total tax paid equals three hundred dollars. Nothing in this section prohibits a taxpayer from paying the total tax due at the time of execution of the lease, or with any payment under the lease. To qualify for the tax limitation provided by this section, a lease must specifically state the term of, and remain in force for, a period in excess of ninety continuous days.
(1) Notwithstanding the rates of tax imposed by this chapter, a rate of three and one-half percent is imposed on the sale or lease of motor vehicles and motorcycles and on the sale or lease of each:
(a) aircraft, including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft;
(b) boat;
(c) trailer or semitrailer, pulled by a truck tractor, as defined in Section 56-3-20, but not including house trailers or campers as defined in Section 56-3-710;
(d) recreational vehicle, including tent campers, travel trailer, park model, park trailer, motor home, and fifth wheel;
(e) self-propelled light construction equipment with compatible attachments limited to a maximum of one hundred sixty net engine horsepower; or
(f) commercial vehicles with a manufacturer's gross vehicle weight rating in excess of ten thousand pounds.
(2) In the case of a lease of an item subject to the tax limit imposed by item (1) of this subsection, the total tax rate required by law applies on each payment. Nothing in this section prohibits a taxpayer from paying the total tax due at the time of execution of the lease, or with any payment under the lease."
SECTION 4. This act takes effect July 1, 1995./
Amend title to conform.
Rep. STURKIE was recognized.
Rep. HOLT raised the Point of Order that Amendment No. 71 was out of order as it had been taken and changes made after cloture was ordered.
The SPEAKER stated that this amendment was the one that had been in the possession of the House and he overruled the Point of Order.
Rep. RUDNICK raised the Point of Order that Amendment No. 71 was out of order, citing page 35 of the Journal from March 3, 1994, in that it was not the same amendment.
The SPEAKER stated that was Amendment No. 39 which was rejected and this was Amendment No. 71 which was put on the desk the same day and he overruled the Point of Order.
Rep. STURKIE explained the amendment.
Rep. BOAN moved to table the amendment.
Rep. KOON demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Alexander, T.C. Askins Bailey, G. Bailey, J. Barber Baxley Boan Breeland Carnell Cato Clyborne Cromer Farr Felder Fulmer Gonzales Hallman Harrell Harris, J. Harwell Hodges Holt Huff Inabinett Jaskwhich Jennings Keegan Kelley Kinon Kirsh Klauber Martin Mattos McCraw McTeer Meacham Neilson Phillips Rhoad Robinson Rogers Rudnick Sheheen Simrill Smith, D. Smith, R. Snow Thomas Tucker Vaughn Waites Whipper Wilder, D.
Wilkins Wofford Worley Young, A. Young, R.
Those who voted in the negative are:
Allison Baker Beatty Brown, G. Brown, H. Brown, J. Chamblee Cobb-Hunter Cooper Corning Davenport Delleney Fair Gamble Govan Graham Harrelson Harris, P. Harrison Haskins Hines Houck Hutson Kennedy Keyserling Koon Lanford Law Littlejohn Marchbanks McAbee McElveen McKay McLeod Moody-Lawrence Neal Quinn Richardson Riser Scott Shissias Spearman Stille Stoddard Stone Stuart Sturkie Townsend Trotter Waldrop Walker White Wilder, J. Wilkes Witherspoon Wright
So, the amendment was tabled.
Debate was resumed on Amendment No. 44, which was proposed on Thursday, March 3, by Reps. TOWNSEND, et al.
Rep. TOWNSEND explained the amendment.
Rep. FELDER moved to reconsider the vote whereby Amendment No. 71 was tabled and the motion was noted.
Rep. McTEER spoke against the amendment.
Rep. WALKER spoke in favor of the amendment.
The motion of Rep. FELDER to reconsider the vote whereby Amendment No. 71 was tabled was taken up.
Rep. CARNELL moved to table the motion to reconsider.
Rep. BAKER demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Alexander, T.C. Askins Bailey, G. Bailey, J. Barber Baxley Boan Breeland Carnell Cato Clyborne Cromer Farr Fulmer Hallman Harrell Harris, J. Hodges Holt Houck Huff Inabinett Jaskwhich Jennings Keegan Kennedy Kinon Kirsh Klauber Martin Mattos McAbee McCraw Meacham Phillips Rhoad Robinson Rogers Rudnick Sheheen Simrill Smith, R. Snow Spearman Tucker Vaughn Waites Whipper Wilder, D. Wilder, J. Wilkes Wilkins Worley Young, A.
Those who voted in the negative are:
Allison Baker Beatty Brown, G. Brown, H. Brown, J. Chamblee Cobb-Hunter Cooper Corning Davenport Fair Felder Gamble Gonzales
Govan Graham Harrelson Harris, P. Harrison Haskins Hines Hutson Kelley Keyserling Koon Lanford Law Littlejohn Marchbanks McElveen McKay McLeod Neal Neilson Quinn Richardson Riser Scott Shissias Smith, D. Stille Stoddard Stone Stuart Sturkie Thomas Townsend Trotter Waldrop Walker White Witherspoon Wofford Wright Young, R.
So, the House refused to table the motion to reconsider.
The question then recurred to the motion to reconsider.
Rep. CROMER demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Baker Beatty Brown, G. Brown, H. Brown, J. Chamblee Cooper Corning Davenport Fair Fulmer Gamble Gonzales Graham Hallman Harrell Harrelson Harris, P. Harrison Haskins Hines Hutson Kelley Keyserling Koon Lanford Law Littlejohn Marchbanks McElveen McKay McLeod Moody-Lawrence Neilson Quinn Richardson Riser Scott Shissias Smith, D. Spearman Stille Stoddard Stone
Stuart Sturkie Thomas Townsend Trotter Waldrop Walker Witherspoon Wofford Wright Young, R.
Those who voted in the negative are:
Alexander, M.O. Alexander, T.C. Askins Bailey, G. Bailey, J. Barber Baxley Boan Breeland Carnell Cato Clyborne Cromer Farr Felder Harris, J. Hodges Holt Houck Huff Inabinett Jaskwhich Jennings Keegan Kennedy Kinon Kirsh Klauber Martin Mattos McAbee McCraw McTeer Meacham Phillips Rhoad Robinson Rogers Rudnick Sheheen Simrill Smith, R. Snow Tucker Vaughn Waites Whipper Wilder, D. Wilder, J. Wilkes Wilkins Worley Young, A.
So, the motion to reconsider was agreed to.
Rep. BOAN spoke against the amendment.
Rep. BOAN moved to table the amendment.
Rep. WILKINS demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Alexander, T.C. Askins Bailey, G. Bailey, J. Barber
Baxley Boan Breeland Carnell Cato Clyborne Cobb-Hunter Cromer Delleney Farr Felder Fulmer Gonzales Govan Hallman Harrell Harrelson Harris, J. Harwell Haskins Hines Hodges Holt Houck Huff Inabinett Jaskwhich Jennings Keegan Kennedy Kinon Kirsh Klauber Martin Mattos McAbee McCraw McTeer Meacham Moody-Lawrence Neal Neilson Phillips Rhoad Robinson Rogers Rudnick Scott Sheheen Simrill Smith, D. Smith, R. Snow Spearman Tucker Vaughn Waites Whipper White Wilder, D. Wilder, J. Wilkes Wilkins Wofford Worley Young, A.
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