H 3004 Session 112 (1997-1998)
H 3004 General Bill, By Kirsh, Bailey, Cotty, Lloyd, Moody-Lawrence, Robinson,
Simrill, Stille, Stuart, Walker and Wilder
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
40-11-105 SO AS TO REQUIRE OUT-OF-STATE CONTRACTORS TO PAY THE STATE OF SOUTH
CAROLINA THE SAME CONTRACTOR TAXES AND FEES WHICH ARE IMPOSED BY THEIR STATES
UPON SOUTH CAROLINA RESIDENT CONTRACTORS WHO ENGAGE IN CONTRACTING WORK IN
THOSE STATES.
12/11/96 House Prefiled
12/11/96 House Referred to Committee on Ways and Means
01/14/97 House Introduced and read first time HJ-11
01/14/97 House Referred to Committee on Ways and Means HJ-12
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 40-11-105 SO AS TO REQUIRE
OUT-OF-STATE CONTRACTORS TO PAY THE STATE OF
SOUTH CAROLINA THE SAME CONTRACTOR TAXES AND
FEES WHICH ARE IMPOSED BY THEIR STATES UPON
SOUTH CAROLINA RESIDENT CONTRACTORS WHO
ENGAGE IN CONTRACTING WORK IN THOSE STATES.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 40-11-105. A resident of another state who
performs work as a general contractor or as a mechanical contractor,
as those terms are defined in Section 40-11-10, shall, before engaging
in or performing any such work in South Carolina, remit to the South
Carolina State Licensing Board for Contractors amounts equaling the
contractor registration, licensing, or certification fees and privilege
taxes or fees which are charged by such person's state of residence to
a South Carolina resident general contractor or mechanical contractor
who enters such other state to perform contracting work there.
The fees and taxes required to be remitted pursuant to the preceding
paragraph must be paid by the board into the State Treasury in the
same manner as provided in Section 40-11-220."
SECTION . This act takes effect upon approval by the Governor.
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