H 3516 Session 110 (1993-1994)
H 3516 General Bill, By H.G. Hutson, Allison, Anderson, Askins, Bailey,
J.J. Bailey, B.O. Baker, Breeland, C.D. Chamblee, Cobb-Hunter, Cooper,
Davenport, L.L. Elliott, R.C. Fulmer, S.E. Gonzales, Govan, H.M. Hallman,
Harrell, J. Hines, D.N. Holt, Inabinett, M.F. Jaskwhich, M.H. Kinon, Koon,
Lanford, Law, C.V. Marchbanks, J.G. Mattos, McMahand, Meacham, Moody-Lawrence,
J.H. Neal, Neilson, Phillips, Riser, Scott, J.S. Shissias, Simrill, R. Smith,
D. Smith, C.H. Stone, Stuart, Trotter, C.Y. Waites, C.C. Wells, Wilder, Wilkes,
Wilkins, Witherspoon, S.S. Wofford, Young-Brickell and R.M. Young
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
tangible personal property sold to state government, and political
subdivisions of the State, including school districts.
02/17/93 House Introduced and read first time HJ-13
02/17/93 House Referred to Committee on Ways and Means HJ-13
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 TANGIBLE
PERSONAL PROPERTY SOLD TO STATE GOVERNMENT, AND
POLITICAL SUBDIVISIONS OF THE STATE, INCLUDING
SCHOOL DISTRICTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code, as added by Act
612 of 1990, is amended by adding an appropriately numbered item to
read:
"( ) tangible personal property sold to the government of this
State and political subdivisions of this State, including school
districts."
SECTION 2. This act takes effect July 1, 1993.
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