South Carolina General Assembly
125th Session, 2023-2024
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H. 3098
STATUS INFORMATION
General Bill
Sponsors: Reps. Yow, Chumley and Leber
Document Path: LC-0037DG23.docx
Introduced in the House on January 10, 2023
Currently residing in the House
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 12/8/2022 | House | Prefiled |
| 12/8/2022 | House | Referred to Committee on Ways and Means |
| 1/10/2023 | House | Introduced and read first time (House Journal-page 65) |
| 1/10/2023 | House | Referred to Committee on Ways and Means (House Journal-page 65) |
| 1/12/2023 | House | Member(s) request name added as sponsor: Leber |
View the latest legislative information at the website
VERSIONS OF THIS BILL
A bill
to amend the South Carolina Code of Laws by amending Section 12-36-2130, relating to use tax exemptions, so as to EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2130 of the S.C. Code is amended by adding an item to read:
(3) an all-terrain vehicle purchased or leased from sources outside of this State for which the purchaser can prove that sales tax on the vehicle was paid in another state.
SECTION 2. This act takes effect upon approval by the Governor and applies to purchases made after 2015. A taxpayer who paid such use tax, including interest and penalties, after 2015 is entitled to a refund.
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This web page was last updated on January 11, 2024 at 5:24 PM