South Carolina General Assembly
118th Session, 2009-2010

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Indicates Matter Stricken
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S. 149

STATUS INFORMATION

General Bill
Sponsors: Senator Campsen
Document Path: l:\s-res\gec\020food.mrh.gec.docx
Companion/Similar bill(s): 3209

Introduced in the Senate on January 13, 2009
Currently residing in the Senate Committee on Finance

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/10/2008  Senate  Prefiled
  12/10/2008  Senate  Referred to Committee on Finance
   1/13/2009  Senate  Introduced and read first time SJ-143
   1/13/2009  Senate  Referred to Committee on Finance SJ-143
   1/14/2009  Senate  Referred to Subcommittee: O'Dell (ch), Peeler, Reese, 
                        Fair, Elliott

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/10/2008

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120 OF THE 1976 CODE, RELATING TO SALES TAX EXEMPTIONS, 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 is 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, 2009.

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