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Indicates Matter Stricken
Indicates New Matter
Sponsors: Reps. Goldfinch, G.R. Smith and Pitts
Document Path: l:\council\bills\bbm\9090htc15.docx
Introduced in the House on January 13, 2015
Introduced in the Senate on May 4, 2015
Last Amended on April 29, 2015
Currently residing in the Senate Committee on Finance
Summary: Sales and use tax exemptions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/11/2014 House Prefiled 12/11/2014 House Referred to Committee on Ways and Means 1/13/2015 House Introduced and read first time (House Journal-page 80) 1/13/2015 House Referred to Committee on Ways and Means (House Journal-page 80) 1/15/2015 House Member(s) request name added as sponsor: Pitts 4/23/2015 House Committee report: Favorable Ways and Means (House Journal-page 117) 4/28/2015 House Debate adjourned until Wed., 4-29-15 (House Journal-page 119) 4/29/2015 House Requests for debate-Rep(s). Norman, Kirby, Crosby, Daning, Anthony, Southard, Atwater, Thayer, Loftis, Burns, Newton, Long (House Journal-page 108) 4/29/2015 House Amended (House Journal-page 158) 4/29/2015 House Read second time (House Journal-page 158) 4/29/2015 House Roll call Yeas-105 Nays-0 (House Journal-page 159) 4/30/2015 House Read third time and sent to Senate (House Journal-page 19) 5/4/2015 Senate Introduced and read first time (Senate Journal-page 6) 5/4/2015 Senate Referred to Committee on Finance (Senate Journal-page 6)
View the latest legislative information at the website
VERSIONS OF THIS BILL
April 29, 2015
S. Printed 4/29/15--H.
Read the first time January 13, 2015.
TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO EXEMPT FROM THESE TAXES GROSS PROCEEDS OF SALES OR SALES PRICE OF CHILDREN'S CLOTHING SOLD TO A PRIVATE CHARITABLE ORGANIZATION FOR THE SOLE PURPOSE OF DISTRIBUTION AT NO COST TO NEEDY CHILDREN AND TO DEFINE "CLOTHING" AND "NEEDY CHILDREN".
Amend Title To Conform
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 new item at the end to read:
"( ) children's clothing sold to a private charitable organization exempt from federal and state income tax, except for private schools, for the sole purpose of distribution by that organization to needy children. For purposes of this item:
(a) 'clothing' means those items exempt from sales and use tax pursuant to item (57)(a)(i) and (iii) of this section; and
(b) 'needy children' means children eligible for free meals under the National School Lunch Program of the United States Department of Agriculture."
SECTION 2. The provisions of this act expire on December 31, 2020.
SECTION 3. This act takes effect July 1, 2015.
This web page was last updated on May 5, 2015 at 1:06 PM