H 3408 Session 113 (1999-2000)
H 3408 General Bill, By Limehouse, Whipper, J. Smith, Seithel, Loftis, Hamilton,
Lee, Fleming and McMahand
Similar(H 3269)
A BILL TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS 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 TWO WEEKS OF AUGUST AND THE FIRST TWO WEEKS OF
SEPTEMBER EACH YEAR.
01/28/99 House Introduced and read first time HJ-23
01/28/99 House Referred to Committee on Ways and Means HJ-23
A BILL
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS 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 TWO WEEKS OF AUGUST AND THE FIRST TWO WEEKS 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, as added by Act 612 of 1990, 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 two weeks in August and the first two weeks 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 prepared adequately for the successful undertaking of a new academic year."
SECTION 2. This act takes effect upon approval by the Governor.
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