Current Status Bill Number:134 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19970114 Primary Sponsor:McConnell All Sponsors:McConnell Drafted Document Number:s-res\mcconnel\res1146.gfm Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales tax exemption, certain construction equipment owned by county for road and drainage maintenance; Taxation
Body Date Action Description Com Leg Involved
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Senate 19970114 Introduced, read first time, 06 SF
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT SELF-PROPELLED HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY A LOCAL POLITICAL SUBDIVISION FOR THE PURPOSE OF CONSTRUCTION OR MAINTENANCE OF ROADS AND DRAINAGE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered new subsection to read:
"( ) self-propelled heavy-duty construction equipment, more than 160 net engine horsepower, purchased by any local political subdivision for the purpose of building or maintaining roads and drainage ditches."
SECTION 2. This act takes effect upon approval by the Governor.