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Current Status Bill Number:View additional legislative information at the LPITS web site.32 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010110 Primary Sponsor:Ryberg All Sponsors:Ryberg, Elliott, Reese, Leventis, Branton Drafted Document Number:l:\council\bills\nbd\11083htc01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Personal property tax exemption sales tax, recreational vehicle defined as motor home for; Motor Vehicles, Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010110 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-10-545, SO AS TO PROVIDE FOR PURPOSES OF THE PERSONAL PROPERTY TAX EXEMPTION SALES TAX ACT, A RECREATIONAL VEHICLE IS CONSIDERED A PRIVATE PASSENGER MOTOR VEHICLE AND TO PROVIDE A DEFINITION FOR RECREATIONAL VEHICLE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 5, Chapter 10, Title 4 of the 1976 Code is amended by adding:
"Section 4-10-545. For purposes of the property tax exemption allowed and the calculations required pursuant to this article, a recreational vehicle has the definition for 'motor home' provided in Section 12-37-224."
SECTION 2. This act takes effect on the date provided in Section 99C, Part II, Act 387 of 2000.
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