H 3484 Session 112 (1997-1998)
H 3484 General Bill, By Fleming, Knotts, Koon, Limehouse, Littlejohn and Riser
A BILL TO AMEND CHAPTER 36, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976,
RELATING TO THE SALES AND USE TAX, BY ADDING ARTICLE 10 SO AS TO ENACT THE
PROPERTY TAX RELIEF SALES TAX ACT WHICH IMPOSES AN ADDITIONAL FOUR PERCENT
SALES TAX BEGINNING JULY 1, 1997, TO BE USED TO RETIRE BONDED INDEBTEDNESS AND
LEASE-PURCHASE OBLIGATIONS AND FOR CERTAIN AD VALOREM PROPERTY TAX RELIEF; TO
AMEND SECTION 12-36-2110, AS AMENDED, RELATING TO THE MAXIMUM SALES TAX ON ANY
TRANSACTION, SO AS TO REVISE THIS MAXIMUM TAX; TO AMEND SECTION 12-36-2120, AS
AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS TO DELETE CERTAIN EXEMPTIONS,
REVISE OTHER EXEMPTIONS, AND ADD EXEMPTIONS INCLUDING AN EXEMPTION FOR FOOD
PURCHASED LAWFULLY WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD STAMPS;
AND TO REPEAL SECTIONS 11-11-330 AND 12-37-251 RELATING TO THE STATE PROPERTY
TAX RELIEF FUND AND CHAPTER 10 OF TITLE 4 RELATING TO THE LOCAL SALES AND USE
TAX.
02/19/97 House Introduced and read first time HJ-10
02/19/97 House Referred to Committee on Ways and Means HJ-11
A BILL
TO AMEND CHAPTER 36, TITLE 12, CODE OF LAWS OF
SOUTH CAROLINA, 1976, RELATING TO THE SALES AND
USE TAX, BY ADDING ARTICLE 10 SO AS TO ENACT THE
PROPERTY TAX RELIEF SALES TAX ACT WHICH IMPOSES
AN ADDITIONAL FOUR PERCENT SALES TAX BEGINNING
JULY 1, 1997, TO BE USED TO RETIRE BONDED
INDEBTEDNESS AND LEASE-PURCHASE OBLIGATIONS
AND FOR CERTAIN AD VALOREM PROPERTY TAX RELIEF;
TO AMEND SECTION 12-36-2110, AS AMENDED, RELATING
TO THE MAXIMUM SALES TAX ON ANY TRANSACTION, SO
AS TO REVISE THIS MAXIMUM TAX; TO AMEND SECTION
12-36-2120, AS AMENDED, RELATING TO SALES TAX
EXEMPTIONS, SO AS TO DELETE CERTAIN EXEMPTIONS,
REVISE OTHER EXEMPTIONS, AND ADD EXEMPTIONS
INCLUDING AN EXEMPTION FOR FOOD PURCHASED
LAWFULLY WITH UNITED STATES DEPARTMENT OF
AGRICULTURE FOOD STAMPS; AND TO REPEAL SECTIONS
11-11-330 AND 12-37-251 RELATING TO THE STATE
PROPERTY TAX RELIEF FUND AND CHAPTER 10 OF TITLE
4 RELATING TO THE LOCAL SALES AND USE TAX.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Chapter 36, Title 12 of the 1976 Code is amended by
adding:
"Article 10
Property Tax Relief Sales Tax Act
Section 12-36-1010. This article may be cited as the Property Tax
Relief Sales Tax Act.
Section 12-36-1020. An additional tax equal to four percent is
added to the taxes imposed pursuant to Articles 9, 13, and 17 of this
chapter. For all purposes of this title, this additional tax is considered
a tax levied pursuant to the South Carolina Sales and Use Tax Act.
The department shall prescribe tables establishing the total amount
that may be added to the sales price to reflect all tax levied pursuant
to this chapter.
Section 12-36-1030. (A) Notwithstanding any other provision of
this chapter providing for the distribution of sales, use, and casual
excise tax revenues, beginning July 1, 1997, the revenue from the
taxes imposed by this chapter in a fiscal year must be credited to a
separate fund in the State Treasury entitled the Property Tax Relief
Fund.
(B) The State Treasurer shall first use the proceeds of the Property
Tax Relief Fund to pay the current interest and principal on general
obligation bonds and lease payments on certificates of participation
in lease-purchase agreements of all political subdivisions of the State
outstanding as of July 1, 1997.
(C)(1) After deduction of amounts paid pursuant to subsection (B),
the State Treasurer shall next distribute revenues in the Property Tax
Relief Fund quarterly to the several political subdivisions in the
manner and in the amounts specified in item (2).
(2) A political subdivision shall receive each year from the
Property Tax Relief Fund an amount equal to the entity's ad valorem
tax revenues for property tax year 1996. Beginning with revenues
credited to the fund in fiscal year 1998-99, the total amount
distributed each year to a political subdivision under this item must
be adjusted by a percentage equal to any consumer price index
increase in the twelve months ending on December thirty-first of the
preceding year.
(D) Sales, use, and casual excise tax revenues not distributed
pursuant to subsections (B) and (C) must be placed in a fund separate
and distinct from the state general fund entitled the 'South Carolina
Income Tax Relief Fund', the monies in which must be used to
provide the taxpayers of this State on a per capita basis state income
tax relief in the manner the General Assembly shall provide.
Section 12-36-1040. For property tax year 1997, the millage
imposed by a political subdivision is reduced by fifty percent over the
millage rate imposed by the entity in the prior tax year. After 1997
and until all outstanding general obligation bonds issued by a
political subdivision are repaid, no political subdivision may impose
a property tax except to avoid default on general obligation bonds of
the entity. When all outstanding general obligation bonds of a
political subdivision are repaid, the entity may not levy property tax
for any purpose.
Section 12-36-1050. After June 30, 1997, general obligation bonds
of a political subdivision may not be issued pledging property tax
revenues for repayment and bonds of a political subdivision pledging
any Property Tax Relief Fund revenues for repayment may not be
issued without the prior permission of the State Budget and Control
Board."
SECTION 2. Section 12-36-2110 of the 1976 Code, as last
amended by Act 431 of 1996, is further amended to read:
"Section 12-36-2110. (A) The maximum tax imposed by this
chapter is three hundred dollars for each sale made after June 30,
1984, or lease executed after August 31, 1985, of each:
(1) aircraft, including unassembled aircraft which is to be
assembled by the purchaser, but not items to be added to the
unassembled aircraft;
(2) motor vehicle;
(3) motorcycle;
(4) boat;
(5)(2) trailer or semitrailer, pulled by a truck
tractor, as defined in Section 56-3-20, but not including house trailers
or campers as defined in Section 56-3-710;
(3) commercial vehicles with a manufacturer's gross
weight rating in excess of ten thousand pounds.
(6) recreational vehicle, including tent campers,
travel trailer, park model, park trailer, motor home, and fifth wheel;
or
(7) self-propelled light construction equipment with
compatible attachments limited to a maximum of one hundred sixty
net engine horsepower.
In the case of a lease, the total tax rate required by law applies on
each payment until the total tax paid equals three hundred dollars.
Nothing in this section prohibits a taxpayer from paying the total tax
due at the time of execution of the lease, or with any payment under
the lease. To qualify for the tax limitation provided by this section,
a lease must be in writing and specifically state the term of, and
remain in force for, a period in excess of ninety continuous days.
(B) For the sale of a manufactured home, as defined in Section
40-29-20, the tax is calculated as follows:
(1) subtract trade-in allowance from the sales
price;
(2) multiply the result from (1) by sixty-five
percent;
(3) if the result from (2) is no greater than six
thousand dollars, multiply by five percent for the amount of tax due;
(4) if the result from (2) is greater than six
thousand dollars, the tax due is three hundred dollars plus two percent
of the amount greater than six thousand dollars.
However, a manufactured home is exempt from any tax
that may be due above three hundred dollars as a result of the
calculation in item (4) if it meets these energy efficiency levels: storm
or double pane glass windows, insulated or storm doors, a minimum
thermal resistance rating of the insulation only of R-11 for walls,
R-19 for floors, and R-30 for ceilings. However, variations in the
energy efficiency levels for walls, floors, and ceilings are allowed
and the exemption on tax due above three hundred dollars applies if
the total heat loss does not exceed that calculated using the levels of
R-11 for walls, R-19 for floors, and R-30 for ceilings. The edition of
the American Society of Heating, Refrigerating, and Air
Conditioning Engineers Guide in effect at the time is the source for
heat loss calculation. The dealer selling the manufactured home must
maintain records, on forms provided by the State Energy Office, on
each manufactured home sold which contains the above calculations
and verifying whether or not the manufactured home met the energy
efficiency levels provided for in this subsection. These records must
be maintained for three years and must be made available for
inspection upon request of the Department of Consumer Affairs or
the State Energy Office. Notwithstanding the rates of tax
imposed by this chapter, a tax rate of three percent is imposed on the
sale or lease of motor vehicles and motorcycles and on the sale or
lease of each:
(1) boat;
(2) recreational vehicle, including tent campers, travel trailer,
park model, park trailer, motor home, and fifth wheel;
(3) self-propelled light construction equipment with compatible
attachments limited to a maximum of one hundred sixty net engine
horsepower;
(4) manufactured home,
(5) musical instrument, or
(6) item of machinery for research and development.
In the case of a lease of an item subject to the tax limit imposed by
this subsection, the total tax rate required by law applies on each
payment. Nothing in this section prohibits a taxpayer from paying
the total tax due at the time of execution of the lease, or with any
payment under the lease.
(C) For the sale of each musical instrument, or each
piece of office equipment, purchased by a religious organization
exempt under Internal Revenue Code Section 501(c)(3), the
maximum tax imposed by this chapter is three hundred dollars. The
musical instrument or office equipment must be located on church
property and used exclusively for the organizations exempt purpose.
The religious organization must furnish to the seller an affidavit on
forms prescribed by the commission. The affidavit must be retained
by the seller.
(D) The maximum tax levied pursuant to this
chapter on the sale or use of each item of machinery for research and
development is three hundred dollars. As used in this subsection,
"machinery for research and development" means
machinery used directly and exclusively in research and development
in the experimental or laboratory sense for new products, new uses
for existing products, or for improving existing products. To be
eligible for the limitation imposed by this subsection, the machinery
must be located in a separate facility devoted exclusively to research
and development as defined in this subsection. The limitation does
not extend to machinery used in connection with efficiency surveys,
management studies, consumer surveys, economic surveys,
advertising, promotion, or research in connection with literary,
historical, or similar projects."
SECTION 3. Section 12-36-2120 of the 1976 Code, as last
amended by Act 462 of 1996, is further amended to read:
"Section 12-36-2120. Exempted from the taxes imposed by
this chapter are the gross proceeds of sales, or sales price of:
(1) tangible personal property or receipts of any business which
the State is prohibited from taxing by the Constitution or laws of the
United States of America or by the Constitution or laws of this State;
(2) tangible personal property sold to the federal government;
(3) (a) textbooks, books, magazines,
periodicals, newspapers, and access to on-line information systems
sold to primary and secondary schools and institutions of higher
learning for use in a course of study in primary and secondary
schools and institutions of higher learning or for students' use in the
school library of these schools and institutions;
(b) books, magazines, periodicals, newspapers,
and access to on-line information systems sold to publicly supported
state, county, or regional libraries;
Items in this category may be in any form, including
microfilm, microfiche, and CD ROM;
(4)(3) livestock. 'Livestock' is defined as
domesticated animals customarily raised on South Carolina farms for
use primarily as beasts of burden, or food, and certain
mammals when raised for their pelts or fur. Animals such as dogs,
cats, reptiles, fowls (except baby chicks and poults), and animals of
a wild nature, are not considered livestock;
(5)(4) feed used for the production and
maintenance of poultry and livestock;
(6)(5) insecticides, chemicals, fertilizers, soil
conditioners, seeds, or seedlings, or nursery stock, used solely in the
production for sale of farm, dairy, grove, vineyard, or garden
products or in the cultivation of poultry or livestock feed;
(7)(6) containers and labels used in:
(a) preparing agricultural, dairy, grove, or garden products for
sale; or
(b) preparing turpentine gum, gum spirits of turpentine, and
gum resin for sale.
For purposes of this exemption, containers mean boxes, crates,
bags, bagging, ties, barrels, and other containers;
(8) newsprint paper, newspapers, and religious
publications, including the Holy Bible and the South Carolina
Department of Agricultures The Market Bulletin;
(9) coal, or coke or other fuel sold to
manufacturers, electric power companies, and transportation
companies for:
(a) use or consumption in the production of
by-products;
(b) the generation of heat or power used in
manufacturing tangible personal property for sale. For purposes of
this item, `manufacturer' or `manufacturing' includes the activities of
a processor;
(c) the generation of electric power or energy
for use in manufacturing tangible personal property for sale; or
(d) the generation of motive power for
transportation. For the purposes of this exemption, `manufacturer' or
`manufacturing' includes the activities of mining and quarrying;
(10)(7)(a) meals or foodstuffs used in furnishing
meals to school children, if the sales or use are within school
buildings and are not for profit;
(b) meals or foodstuffs provided to elderly or disabled
persons at home by nonprofit organizations that receive only
charitable contributions in addition to sale proceeds from the meals;
(c) food stuffs, either prepared or packaged for the homeless
or needy that are sold to nonprofit organizations, or food stuffs that
are subsequently sold or donated by a nonprofit organization to
another nonprofit organization. This subitem is only applicable to
food stuffs which are eligible for purchase under the USDA food
stamp program;
(11) (a) toll charges for the transmission of
voice or messages between telephone exchanges;
(b) charges for telegraph messages; and
(c) carrier access charges and customer access line
charges established by the Federal Communications Commission or
the South Carolina Public Service Commission;
(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;
(13) fuel, lubricants, and supplies for use or
consumption aboard ships in intercostal trade or foreign commerce.
This exemption does not exempt or exclude from the tax the sale of
materials and supplies used in fulfilling a contract for the painting,
repair, or reconditioning of ships and other watercraft;
(14) wrapping paper, wrapping twine, paper bags,
and containers, used incident to the sale and delivery of tangible
personal property;
(15)(8)(a) gasoline and other fuels subject to tax
under Chapter 27 of Title 12; however, gasoline used in aircraft is not
exempt from the sales and use tax;
(b) fuels subject to tax under Chapter 29 of Title 12; however,
if the fuel tax is subsequently refunded under Section 12-29-380, the
sales or use tax is due unless otherwise exempt, and the person
receiving the refund is liable for the sales or use tax;
(c) fuels used in farm machinery and farm tractors; and
(d) fuels used in commercial fishing vessels.
(16)(9) farm machinery and their replacement parts
and attachments, used in planting, cultivating, or harvesting
farm crops, including bulk coolers (farm dairy tanks) used in the
production and preservation of milk on dairy farms, and machines
used in the production of poultry and poultry products on poultry
farms, when such products are sold in the original state of production
or preparation for sale. This exemption does not include automobiles
or trucks;
(17) machines used in manufacturing, processing,
recycling, compounding, mining, or quarrying tangible personal
property for sale. "Machines" include the parts of
machines, attachments, and replacements used, or manufactured for
use, on or in the operation of the machines and which are necessary
to the operation of the machines and are customarily so used. This
exemption does not include automobiles or trucks. As used in this
item "recycling" means any process by which materials
which would otherwise become solid waste are collected, separated,
or processed and reused, or returned to use in the form of raw
materials or products, including composting, for sale. However, in
applying this exemption to machines used in recycling, the following
percentage of the gross proceeds of sale, or sales price of, machines
used in recycling are exempt from the taxes imposed by this chapter:
Fiscal Year of Sale Percentage
Fiscal year 1997-98 fifty percent
After June 30, 1998 one hundred percent;
(18)(10) fuel used exclusively to cure agricultural
products;
(19) electricity used by cotton gins, manufacturers,
miners, or quarriers to manufacture, mine, or quarry tangible personal
property for sale. For purposes of this item,
"manufacture" or "manufacture" includes the
activities of processors;
(20) railroad cars, locomotives, and their parts,
monorail cars, and the engines or motors that propel them, and their
parts;
(21) vessels and barges of more than fifty tons
burden;
(22) materials necessary to assemble missiles to
be used by the Armed Forces of the United States;
(23)(11) farm, grove, vineyard, and garden
products, if sold in the original state of production or preparation for
sale, when sold by the producer or by members of the producer's
immediate family;
(24) supplies and machinery used by laundries,
cleaning, dyeing, pressing, or garment or other textile rental
establishments in the direct performance of their primary function,
but not sales of supplies and machinery used by coin-operated
laundromats;
(25) motor vehicles (excluding trucks) or
motorcycles, which are required to be licensed to be used on the
highways, sold to a resident of another state, but who is located in
South Carolina by reason of orders of the United States Armed
Forces. This exemption is allowed only if within ten days of the sale
the vendor is furnished a statement from a commissioned officer of
the Armed Forces of a higher rank than the purchaser certifying that
the buyer is a member of the Armed Forces on active duty and a
resident of another state or if the buyer furnishes a leave and earnings
statement from the appropriate department of the armed services
which designates the state of residence of the buyer;
(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;
(27) all plants and animals sold to any publicly
supported zoological park or garden or to any of its nonprofit support
corporations;
(28)(12)(a) medicine and prosthetic devices sold
by prescription, and free samples of prescription medicine distributed
by its manufacturer and any use of these free samples;
(b) hypodermic needles, insulin, alcohol swabs, blood sugar
testing strips, monolet lancets, dextrometer supplies, blood glucose
meters, and other similar diabetic supplies sold to diabetics under the
authorization and direction of a physician;
(c) medicine donated by its manufacturer to a public institution
of higher education for research or for the treatment of indigent
patients; and
(d) dental prosthetic devices;.
(29)(13) tangible personal property purchased by
persons under a written contract with the federal government when
the contract necessitating the purchase provides that title and
possession of the property is to transfer from the contractor to the
federal government at the time of purchase or subsequent to the time
of purchase. This exemption also applies to purchases or tangible
personal property used to fabricate, assemble, construct, or modify
personal or real property when title and possession of the property
fabricated, assembled, constructed, or modified is transferred to the
federal government as required by a written contract necessitating the
purchase;
(14) food which may be purchased lawfully with United States
Department of Agriculture food stamps;
(30) office supplies, or other commodities, and
services resold by the Division of General Services of the State
Budget and Control Board to departments and agencies of the state
government, if the tax was paid on the divisions original purchase;
(31) vacation time sharing lease plans as provided
by Chapter 32 of Title 27;
(32)(15) natural and liquefied petroleum gas and
electricity used exclusively in the production of poultry, livestock,
swine, and milk;
(33) electricity, natural gas, fuel oil, kerosene, LP gas,
coal, or any other combustible heating material or substance used for
residential purposes. Individual sales of kerosene of twenty gallons
or less by retailers are considered used for residential heating
purposes;
(34) thirty-five percent of the gross proceeds of
the sale of modular homes as defined in Section 31-17-20;
(35) motion picture film sold or rented to or by
theaters;
(36) tangible personal property where the seller,
by contract of sale, is obligated to deliver to the buyer, or to an agent
or donee of the buyer, at a point outside this State or to deliver it to
a carrier or to the mails for transportation to the buyer, or to an agent
or donee of the buyer, at a point outside this State;
(37) petroleum asphalt products, commonly used
in paving, purchased in this State, which are transported and
consumed out of this State;
(38) hearing aids, as defined by Section
40-25-20(5);
(39) concession sales at a festival by an
organization devoted exclusively to public or charitable purposes, if:
(a) all the net proceeds are used for those
purposes;
(b) the festival is listed as a special event in the
calendar of events provided by the South Carolina Department of
Parks, Recreation and Tourism; and
(c) in advance of the festival, its organizers
provide the commission, on a form it prescribes, information
necessary to insure compliance with this item. For purposes of this
item, a `festival' does not include a recognized state or county fair;
(40) containers and chassis, including all parts,
components, and attachments, sold to international shipping lines
which have a contractual relationship with the South Carolina State
Ports Authority and which are used in the import or export of goods
to and from this State. The exemption allowed by this item is
effective for sales after June 30, 1982;
(41) items sold by organizations exempt under
Section 12-37-220 A(3) and (4) and B(5), (6), (7), (8), (12), (16),
(19), (22), and (24), if the net proceeds are used exclusively for
exempt purposes and no benefit inures to any individual. An
organization whose sales are exempted by this item is also exempt
from the retail license tax provided in Article 5 of this chapter. The
exemption allowed by this item is effective for sales after June 30,
1989;
(42) depreciable assets, used in the operation of
a business, pursuant to the sale of the business. This exemption only
applies when the entire business is sold by the owner of it, pursuant
to a written contract and the purchaser continues operation of the
business. The exemption allowed by this item is effective for sales
after June 30, 1987.
(43) all supplies, technical equipment, machinery,
and electricity sold to motion picture companies for use in filming or
producing motion pictures. For the purposes of this item, `motion
picture' means any audiovisual work with a series of related images
either on film, tape, or other embodiment, where the images shown
in succession impart an impression of motion together with
accompanying sound, if any, which is produced, adapted, or altered
for exploitation as entertainment, advertising, promotional, industrial,
or educational media; and a `motion picture company' means a
company generally engaged in the business of filming or producing
motion pictures;
(44)(16) electricity used to irrigate crops;
and
(45)(17) building materials, supplies, fixtures, and
equipment for the construction, repair, or improvement of or that
become a part of a self-contained enclosure or structure specifically
designed, constructed, and used for the commercial housing of
poultry or livestock.
(46) War memorials or monuments honoring units or
contingents of the Armed Forces of the United States or of the
National Guard, including United States military vessels, which
memorials or monuments are affixed to public property;
(47) tangible personal property sold to charitable
hospitals predominantly serving children exempt under Section
12-37-220, where care is provided without charge to the patient.
(48) solid waste disposal collection bags required
pursuant to the solid waste disposal plan of a county or other political
subdivision if the plan requires the purchase of a specifically
designated containment bag for solid waste disposal;
(49) postage purchased by a person engaged in the
business of selling advertising services for clients consisting of
mailing, or directing the mailing of, printed advertising material
through the United States mail directly to the client's customers or
potential customers or by a person to mail or direct the mailing of
printed advertising material through the United States mail to a
potential customer;
(50)(a) recycling property;
(b) electricity, natural gas, propane, or fuels of
any type, oxygen, hydrogen, nitrogen, or gasses of any type, and
fluids and lubricants used by a qualified recycling facility;
(c) tangible personal property which becomes,
or will become, an ingredient or component part of products
manufactured for sale by a qualified recycling facility;
(d) tangible personal property of or for a
qualified recycling facility which is or will be used (1) for the
handling or transfer of postconsumer waste material, (2) in or for the
manufacturing process, or (3) in or for the handling or transfer of
manufactured products;
(e) machinery and equipment foundations used
or to be used by a qualified recycling facility;
(f) as used in this item, "recycling
property", "qualified recycling facility", and
"postconsumer waste material" have the meanings
provided in Section 12-7-1275(A);
(51) material handling systems and material handling
equipment including, but not limited to, racks, whether or not the
racks are used to support a facility structure or part thereof, used in
the operation of a distribution facility or a manufacturing facility. In
order to qualify for this exemption, the taxpayer shall notify the
department before the first month it uses the exemption and shall
invest at least forty million dollars in any real or personal property in
this State over the five-year period beginning on the date provided by
the taxpayer to the department in its notices.
(52) parts and supplies used by persons engaged in the business of
repairing or reconditioning aircraft owned by or leased to the federal
government or commercial air carriers. This exemption does not
extend to tools and other equipment not attached to or that do not
become a part of the aircraft.
(53) motor vehicle extended service contracts and motor vehicle
extended warranty contracts."
SECTION 4. The additional revenue generated each fiscal year
beginning on July 1, 1997, as determined by the State Treasurer from
the amendments to Sections 12-36-2110 and 12-36-2120 of the 1976
Code as contained in this act must be transferred from the state
general fund to the credit of the Property Tax Relief Fund herein
established and used for purposes of the fund.
SECTION 5. Sections 11-11-330 and 12-37-251 and Chapter 10
of Title 4 of the 1976 Code are repealed.
SECTION 6. This act takes effect July 1, 1997.
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