Loading...

Session 109 - (1991-1992)Printer Friendly
(pdf format)
S 0418 General Bill, By J.M. Waddell, J.C. Hayes, Leatherman and I.E. Lourie
A Bill to amend Section 12-36-110, Code of Laws of South Carolina, 1976, relating to the definition of "retail sale" for purposes of the South Carolina Sales and Use Tax Act, so as to provide that the definition includes the sale of food products, other than soft drinks in closed containers, to venders who sell the products through vending machines, and to provide that these venders are deemed to be the users or consumers of the products; and to amend Section 12-36-2120, relating to sales tax exemptions, so as to provide that portions of the standard industrial classification manual must be used as authority in determining qualifications for the exemption of machinery used in manufacturing.
View full text
A Bill to amend Section 12-36-110, Code of Laws of South Carolina, 1976, relating to the definition of "retail sale" for purposes of the South Carolina Sales and Use Tax Act, so as to provide that the definition includes the sale of food products, other than soft drinks in closed containers, to venders who sell the products through vending machines, and to provide that these venders are deemed to be the users or consumers of the products; and to amend Section 12-36-2120, relating to sales tax exemptions, so as to provide that portions of the standard industrial classification manual must be used as authority in determining qualifications for the exemption of machinery used in manufacturing.
View full text
01/09/91 | Senate | Introduced and read first time SJ-19 |
01/09/91 | Senate | Referred to Committee on Finance SJ-19 |
03/06/91 | Senate | Committee report: Favorable with amendment Finance SJ-10 |
03/07/91 | Senate | Amended SJ-20 |
03/07/91 | Senate | Read second time SJ-20 |
03/07/91 | Senate | Ordered to third reading with notice of amendments SJ-20 |
03/13/91 | Senate | Read third time and sent to House SJ-9 |
03/14/91 | House | Introduced and read first time HJ-6 |
03/14/91 | House | Referred to Committee on Ways and Means HJ-7 |