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S. 922
STATUS INFORMATION
General Bill
Sponsors: Senators Campsen, Hayes and Elliott
Document Path: l:\council\bills\bbm\10245htc08.doc
Introduced in the Senate on January 8, 2008
Currently residing in the Senate Committee on Finance
Summary: Unprepared food sales tax exemption
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/12/2007 Senate Prefiled
12/12/2007 Senate Referred to Committee on Finance
1/8/2008 Senate Introduced and read first time SJ-64
1/8/2008 Senate Referred to Committee on Finance SJ-64
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS TO CLARIFY THE APPLICATION OF THE SALES TAX EXEMPTION ALLOWED FOR ITEMS OF UNPREPARED FOOD.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(75) of the 1976 Code, as added by Act 115 of 2007, is further amended to read:
"(75) unprepared food items that lawfully may be purchased are eligible for purchase by an individual with United States Department of Agriculture food coupons without regard to the place of consumption or method of distribution of such items but not including any otherwise eligible food item purchased for immediate consumption. However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter. Where an exemption for food items is allowed pursuant to a local sales and use tax administered by the Department of Revenue, that exemption must be construed in the manner provided for the exemption allowed by this item."
SECTION 2. This act takes effect upon approval by the Governor and applies for sales made after June 30, 2008.
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