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H. 3967
STATUS INFORMATION
General Bill
Sponsors: Rep. Coleman
Document Path: l:\council\bills\ggs\22051htc05.doc
Introduced in the House on April 20, 2005
Currently residing in the House Committee on Ways and Means
Summary: Sales and use tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 4/20/2005 House Introduced and read first time HJ-9 4/20/2005 House Referred to Committee on Ways and Means HJ-9
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-2685 SO AS TO PROVIDE THAT A RETAILER DOING BUSINESS IN SOUTH CAROLINA WHO DELIVERS TANGIBLE PERSONAL PROPERTY INTO A COUNTY IN THIS STATE IN WHICH THE RETAILER MAINTAINS NO RETAIL LOCATIONS AND IN WHICH IS IMPOSED A LOCAL SALES AND USE TAX ADMINISTERED BY THE DEPARTMENT OF REVENUE, IS NOT REQUIRED TO COLLECT AND REMIT THAT COUNTY'S SALES AND USE TAX AND TO PROVIDE THAT THIS SECTION DOES NOT RELIEVE THE USER OR CONSUMER OF THE TANGIBLE PERSONNEL PROPERTY OF PAYING THE APPLICABLE LOCAL USE TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 25, Chapter 36 of Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2685. A retailer who does business in this State who delivers tangible personal property into a county in which the retailer maintains no retail locations and in which is imposed a local sales and use tax administered by the Department of Revenue, is not required to collect and remit that county's local sales and use tax. This section does not relieve the user or consumer of the tangible personal property of the requirement to pay the applicable local use tax."
SECTION 2. This act takes effect upon approval by the Governor.
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