Current Status Bill Number:781 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19970522 Primary Sponsor:Russell All Sponsors:Russell Drafted Document Number:kgh\15271htc.97 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales and use tax, component of sound system purchases by religious organization, maximum to impose
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19970522 Introduced, read first time, 06 SF
referred to Committee
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TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM SALES AND USE TAX THAT MAY BE IMPOSED ON THE SALE OR LEASE OF CERTAIN ITEMS OF TANGIBLE PERSONAL PROPERTY, SO AS TO EXTEND THE MAXIMUM TAX PROVISION ON MUSICAL INSTRUMENTS AND OFFICE EQUIPMENT PURCHASED BY A RELIGIOUS ORGANIZATION TO EACH COMPONENT OF A SOUND SYSTEM PURCHASED BY SUCH AN ORGANIZATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2110(C) of the 1976 Code, as added by Act 612 of 1990, is amended to read:
"(C) For the sale of each musical instrument, or each piece of office equipment, or each sound system component purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3), the maximum tax imposed by this chapter is three hundred dollars. The musical instrument, or office equipment, or sound system must be located on church property and used exclusively for the organization's exempt purpose. The religious organization must furnish to the seller an affidavit on forms prescribed by the department. The affidavit must be retained by the seller."
SECTION 2. This act takes effect upon approval by the Governor.