H 3269 General Bill, By Davenport

Similar(H 3408)
 A BILL TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH
 CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO
 EXEMPT THE GROSS PROCEEDS OF SALES OR SALES PRICE OF SCHOOL SUPPLIES, SCHOOL
 CLOTHES, AND OTHER SCHOOL-RELATED ITEMS SOLD TO CONSUMERS PREPARATORY TO THE
 START OF A NEW ACADEMIC YEAR DURING THE LAST WEEK OF AUGUST AND THE FIRST WEEK
 OF SEPTEMBER EACH YEAR.

   01/13/99  House  Introduced and read first time HJ-3
   01/13/99  House  Referred to Committee on Ways and Means HJ-3

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS OF SALES OR SALES PRICE OF SCHOOL SUPPLIES, SCHOOL CLOTHES, AND OTHER SCHOOL-RELATED ITEMS SOLD TO CONSUMERS PREPARATORY TO THE START OF A NEW ACADEMIC YEAR DURING THE LAST WEEK OF AUGUST AND THE FIRST WEEK OF SEPTEMBER EACH YEAR.

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 item at the end to read:

"( ) school supplies, school clothes, and other school-related items sold to a consumer during the last week in August and the first week in September.

For purposes of this exemption, school supplies, school clothes, and other school-related items include:

(a) items required by a teacher, school, or school district preparatory to the beginning of a new academic year; and

(b) items generally accepted as being necessary for a student to be adequately prepared for the successful undertaking of a new academic year."

SECTION 2. This act takes effect upon approval by the Governor.