H 3122 General Bill, By Davenport, Meacham-Richardson, Altman, Clyburn and 
Simrill
 A BILL TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH
 CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT FROM
 THE TAX SALES OF CLOTHING, CLOTHING ACCESSORIES, FOOTWEAR, SCHOOL SUPPLIES,
 AND COMPUTERS DURING A PERIOD BEGINNING AT 12:01 A.M. ON THE FRIDAY PRECEDING
 THE FRIDAY COMMONLY OBSERVED IN THIS STATE AS GOOD FRIDAY AND ENDING AT TWELVE
 MIDNIGHT THE FOLLOWING SUNDAY, TO PROVIDE EXCEPTIONS, AND TO PROVIDE THAT THE
 LIST OF THE ARTICLES QUALIFYING FOR THIS EXEMPTION PUBLISHED BY THE DEPARTMENT
 OF REVENUE APPLICABLE TO THE AUGUST SALES TAX HOLIDAY SIMILARLY APPLIES TO THE
 HOLIDAY ALLOWED BY THIS ACT.

   12/13/00  House  Prefiled
   12/13/00  House  Referred to Committee on Ways and Means
   01/09/01  House  Introduced and read first time HJ-56
   01/09/01  House  Referred to Committee on Ways and Means HJ-56

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT FROM THE TAX SALES OF CLOTHING, CLOTHING ACCESSORIES, FOOTWEAR, SCHOOL SUPPLIES, AND COMPUTERS DURING A PERIOD BEGINNING 12:01 A.M. ON THE FRIDAY PRECEDING THE FRIDAY COMMONLY OBSERVED IN THIS STATE AS GOOD FRIDAY AND ENDING AT TWELVE MIDNIGHT THE FOLLOWING SUNDAY, TO PROVIDE EXCEPTIONS, AND TO PROVIDE THAT THE LIST OF THE ARTICLES QUALIFYING FOR THIS EXEMPTION PUBLISHED BY THE DEPARTMENT OF REVENUE APPLICABLE TO THE AUGUST SALES TAX HOLIDAY SIMILARLY APPLIES TO THE HOLIDAY ALLOWED BY THIS ACT.

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:

    "( )(a)    sales taking place during a period beginning 12:01 a.m. on the Friday preceding the Friday commonly observed in this State as Good Friday and ending at twelve midnight the following Sunday of:

            (i)        clothing;

            (ii)    clothing accessories including, but not limited to, hats, scarves, hosiery, and handbags;

            (iii)    footwear;

            (iv)    school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;

            (v)    computers, printers and printer supplies, and computer software.

        (b)    The exemption allowed by this item does not apply to:

            (i)     sales of jewelry, cosmetics, eyewear, wallets, watches;

            (ii)    sales of furniture;

            (iii)    a sale of an item placed on layaway or similar deferred payment and delivery plan however described;

            (iv)    rental of clothing or footwear;

            (v)    a sale or lease of an item for use in a trade or business.

        (c)    The list of those articles qualifying for the exemption allowed by this item published by the department for the preceding August sales tax holiday applies with respect to the holiday allowed by this item."

SECTION    2.    This act takes effect July 1, 2001.