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Current Status Bill Number:View additional legislative information at the LPITS web site.3888 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010405 Primary Sponsor:Klauber All Sponsors:Klauber and Taylor Drafted Document Number:l:\council\bills\bbm\10148htc01.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property sold to religiously-sponsored private school sales tax exempt when certain conditions; Charitable Organizations History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20010405 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXEMPT FROM SALES AND USE TAX TANGIBLE PERSONAL PROPERTY SOLD TO A RELIGIOUSLY-SPONSORED PRIVATE SCHOOL IF THE SCHOOL IS LOCATED ON THE PROPERTY OF THE RELIGIOUS INSTITUTION WHICH SPONSORS IT AND THE PURCHASES ARE IN FURTHERANCE OF ITS EDUCATIONAL PURPOSES.
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 item at the end to read:
"( ) tangible personal property sold to a religiously-sponsored school offering grades K through 12 or any combination of these grades if the school is located on the property of the religious institution which sponsors it, and the school's purchases are in furtherance of its educational purposes."
SECTION 2. This act takes effect on the first day of the first month following approval by the Governor.
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