H 3443 Session 112 (1997-1998)
H 3443 General Bill, By Askins
A BILL TO AMEND SECTION 12-36-930, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO THE SALES TAX DUE ON THE SALE OF A MOTOR VEHICLE TO A
RESIDENT OF ANOTHER STATE FOR LICENSING IN THE OTHER STATE, SO AS TO EXTEND
THIS CALCULATION OF THE TAX DUE TO BOATS AND MOTORS SOLD TO A RESIDENT OF
ANOTHER STATE FOR LICENSING IN THE OTHER STATE.
02/12/97 House Introduced and read first time HJ-50
02/12/97 House Referred to Committee on Ways and Means HJ-51
04/24/97 House Committee report: Favorable Ways and Means HJ-4
04/29/97 House Amended HJ-77
04/30/97 House Debate adjourned HJ-35
05/01/97 House Read second time HJ-28
05/01/97 House Unanimous consent for third reading on next
legislative day HJ-28
05/02/97 House Read third time and sent to Senate HJ-1
05/06/97 Senate Introduced and read first time SJ-9
05/06/97 Senate Referred to Committee on Finance SJ-9
Indicates Matter Stricken
Indicates New Matter
AMENDED
May 1, 1997
H. 3443
Introduced by Rep. Askins
S. Printed 5/1/97--H.
Read the first time February 12, 1997.
A BILL
TO AMEND SECTION 12-36-930, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE
SALES TAX DUE ON THE SALE OF A MOTOR VEHICLE TO
A RESIDENT OF ANOTHER STATE FOR LICENSING IN THE
OTHER STATE, SO AS TO EXTEND THIS CALCULATION OF
THE TAX DUE TO BOATS AND MOTORS SOLD TO A
RESIDENT OF ANOTHER STATE FOR LICENSING IN THE
OTHER STATE.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Section 12-36-930 of the 1976 Code, as last amended
by Act 361 of 1992, is further amended to read:
"Section 12-36-930. (A) The tax imposed by this article on
sales of motor vehicles, as defined in Section 56-1-10, trailers,
semitrailers, or pole trailers and boats and motors of a type
to be registered and licensed, to a resident of another state, is the
lesser of:
(1) an amount equal to the sales tax, which would be imposed
in the purchasers purchaser's state of residence, or
(2) the tax that would be imposed under this chapter.
(B) At the time of the sale, the seller shall:
(1) obtain from the purchaser a notarized statement of the
purchasers purchaser's intent to license the vehicle,
boat, or motor within ten days, in the purchasers
purchaser's state of residence; and
(2) retain a signed copy of the notarized statement. The
purchaser shall give a copy to the sales tax agency of the
purchasers purchaser's state of residence.
(C) No tax is due if a nonresident will not receive credit in his state
of residence for sales tax paid to this State under this section."
SECTION 2. Section 12-36-1360 of the 1976 code is amended to
read:
"(A) Every A person liable for the use tax
under Section 12-36-1330(A) who has not paid the tax due to a seller
required or authorized to collect the tax, must file a return and remit
the tax to the State, in accordance with this chapter.
(B) A person liable for the use tax in an amount of
more than fifty dollars for a purchase by catalog or outside this State
for storage, use, or other consumption in this State under Section
12-36-1330(A) who has not paid the tax due to a seller required or
authorized to collect the tax, must file a return and remit the tax to the
State, in accordance with this chapter."
SECTION 3. This act takes effect upon approval by the Governor.
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