S 529 Session 109 (1991-1992)
S 0529 General Bill, By J.M. Waddell, J.C. Hayes, Leatherman and I.E. Lourie
A Bill to amend Sections 12-36-120, 12-36-910, 12-36-920, 12-36-930,
12-36-2120, 12-36-2560, and 12-36-2650, Code of Laws of South Carolina, 1976,
relating to the South Carolina Sales and Use Tax Act, so as to make technical
corrections; and to amend the 1976 Code by adding Sections 12-36-560,
12-36-570, 12-36-1730, 12-36-1740, 12-36-2660, and 12-36-2670, so as to
provide criminal and civil penalties for violations relating to retail
licenses and the casual excise tax, to provide for enforcement, and authorize
the members of the Tax Commission or their designees to administer oaths or
take acknowledgments.
01/22/91 Senate Introduced and read first time SJ-10
01/22/91 Senate Referred to Committee on Finance SJ-10
03/06/91 Senate Committee report: Favorable Finance SJ-12
03/07/91 Senate Read second time SJ-19
03/07/91 Senate Ordered to third reading with notice of
amendments SJ-19
03/12/91 Senate Read third time and sent to House SJ-21
03/13/91 House Introduced and read first time HJ-5
03/13/91 House Referred to Committee on Ways and Means HJ-6
Indicates Matter Stricken
Indicates New Matter
COMMITTEE REPORT
March 6, 1991
S. 529
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 3/6/91--S.
Read the first time January 22, 1991.
THE COMMITTEE ON FINANCE
To whom was referred a Bill (S. 529), to amend Sections 12-36-120,
12-36-910, 12-36-920, 12-36-2120, 12-36-2560, 12-36-2560, and 12-36-2650, Code of Laws of South Carolina, 1976, relating to the South
Carolina Sales and Use Tax Act, so as to make technical corrections; ,
etc., respectfully
REPORT:
That they have duly and carefully considered the same, and
recommend that the same do pass:
JAMES M. WADDELL, JR., for Committee.
STATEMENT OF ESTIMATED FISCAL
IMPACT
Senate Bill 529 amends Sections 12-36-120, 12-36-910, 12-36-920, 12-36-930, 12-36-2120 and 12-36-2650, relating to the South Carolina
Sales and Use Tax Act, so as to make technical corrections; and to add
Sections 12-36-560, 12-36-570, 12-36-1730, 12-36-1740, 12-36-2660
and 12-36-2670, so as to provide criminal and civil penalties for
violations relating to retail licenses and the casual excise tax, to provide
for enforcement,and authorize the members of the Tax Commission or
their designees to administer oaths or take acknowledgments.
This Bill would have no effect on state or local revenue
Approved By:
S. Hunter Howard, Jr.
S.C. Tax Commission
A BILL
TO AMEND SECTIONS 12-36-120, 12-36-910, 12-36-920, 12-36-930,
12-36-2120, 12-36-2560, AND 12-36-2650, CODE OF LAWS OF
SOUTH CAROLINA, 1976, RELATING TO THE SOUTH
CAROLINA SALES AND USE TAX ACT, SO AS TO MAKE
TECHNICAL CORRECTIONS; AND TO AMEND THE 1976 CODE
BY ADDING SECTIONS 12-36-560, 12-36-570, 12-36-1730,
12-36-1740, 12-36-2660, AND 12-36-2670, SO AS TO PROVIDE
CRIMINAL AND CIVIL PENALTIES FOR VIOLATIONS
RELATING TO RETAIL LICENSES AND THE CASUAL EXCISE
TAX, TO PROVIDE FOR ENFORCEMENT, AND AUTHORIZE THE
MEMBERS OF THE TAX COMMISSION OR THEIR DESIGNEES
TO ADMINISTER OATHS OR TAKE ACKNOWLEDGMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Items (1) and (4) of Section 12-36-120 of the 1976
Code are amended to read:
"(1) tangible personal property to licensed retail merchants,
jobbers, dealers, or wholesalers for resale, and do not include sales to
users or consumers not for resale;"
"(4) materials, containers, cores, labels, sacks, or bags used
incident to the sale and delivery of tangible personal property, or
used by manufacturers, processors, and compounders in shipping
tangible personal property."
SECTION 2. That portion of Section 12-36-910(B) which precedes item
(1) is amended to read:
"(B) The sales tax imposed by this article also
applies to the:"
SECTION 3. Section 12-36-920 of the 1976 Code is amended by
adding:
"(E) The taxes imposed by this section are imposed on every
person engaged or continuing within this State in the business of
furnishing accommodations to transients for consideration."
SECTION 4. Section 12-36-930(A)(2) of the 1976 Code is amended to
read:
"(2) the tax that would be imposed under this article
chapter."
SECTION 5. Section 12-36-2120(9)(d) of the 1976 Code is amended to
read:
"(d) the generation of motive power for transportation. For
the purposes of this item exemption, `manufacturer' or
`manufacturing' includes the activities of mining and quarrying;"
SECTION 6. Section 12-36-2120(12) of the 1976 Code is amended to
read:
"(12) water sold by public utilities, if rates and charges are
of the kind determined by the Public Service Commission, or
water sold by nonprofit corporations organized pursuant to Sections
33-35-10 to 33-35-170;"
SECTION 7. Section 12-36-2120(26) of the 1976 Code is amended to
read:
"(26) all supplies, technical equipment, machinery, and
electricity sold to radio and television stations, and cable television
systems, for use in producing, broadcasting, or distributing
programs. For the purpose of this exemption, radio stations,
television stations, and cable television systems are deemed to be
manufacturers;"
SECTION 8. The first paragraph of Section 12-36-2560 of the 1976
Code is amended to read:
"On all sales of retailers liable for the tax imposed by
Article 9 of this chapter (sales tax) made on an installment basis
which conform to the provisions of the Uniform Commercial Code in
which the retailer takes a security interest, the vendor may elect to
include in the return only the portion of the sales price actually received
by the retailer during the taxable period or to include the entire sales
price in the return for the taxable period during which the sale was
consummated. Having once elected either method of reporting the sales,
the taxpayer must continue unless and until permission has been
received from the commission to make a change. Nothing in this section
may be construed to permit delay in reporting sales under other terms of
credit or cash sales."
SECTION 9. Section 12-36-2650 of the 1976 Code is amended to read:
"Section 12-36-2650. The taxes imposed by this chapter are
in addition to all other taxes, licenses, and charges and no provisions
of this chapter may be construed to relieve a person from the payment
of a license or privilege tax now or hereafter imposed by
law."
SECTION 10. Article 5, Chapter 36, Title 12 of the 1976 Code is
amended by adding:
"Section 12-36-560. A person liable for the license tax
provided by this article who engages in business as a seller or retailer in
this State without a retail license or after the license has been suspended,
and each officer of a corporation which engages in business without a
retail license or after the license is suspended, is guilty of a misdemeanor
and, upon conviction, must be punished by a fine of not more than two
hundred dollars or imprisonment not exceeding thirty days, or both.
Offenses under this section are triable in magistrate's court.
Section 12-36-570. A person liable for the license tax provided
by this article who fails to pay the tax or obtain the license within the
time provided or who fails to comply with a lawful regulation of the
commission is liable for a penalty not to exceed two thousand five
hundred dollars."
SECTION 11. Article 17, Chapter 36, Title 12 of the 1976 Code is
amended by adding:
"Section 12-36-1730. A person who wilfully or knowingly
makes a false statement for the purpose of avoiding all or a part of the
casual excise tax imposed by this article or who assists another person
to avoid all or a part of the casual excise tax levied by this article is
guilty of a misdemeanor and, upon conviction, must be punished by a
fine of not more than two hundred dollars or imprisoned not more than
thirty days, or both. Offenses under this section are triable in
magistrate's court.
Section 12-36-1740. A person liable for the casual excise tax
provided by this article who fails to pay the tax or comply with a lawful
regulation of the Commission is liable for a penalty not to exceed two
thousand five hundred dollars."
SECTION 12. Article 25, Chapter 36, Title 12 of the 1976 Code is
amended by adding:
"Section 12-36-2660. The Tax Commission shall administer
and enforce the provisions of this chapter.
Section 12-36-2670. The commissioners or their designees may
administer an oath to a person or take the acknowledgement of a person
with respect to a return or report required by this title or the regulations
of the commission."
SECTION 13. This act takes effect upon approval by the Governor.
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