H*3568(Rat #0112, Act #0069 of 2015)  General Bill, By G.R. Smith, Duckworth, 
Burns, Goldfinch, Clemmons, Yow, Kirby, Spires, Norrell, Cobb-Hunter, Daning, 
Parks, Mitchell, Robinson-Simpson, Bamberg, Limehouse, Sottile, Cole, Corley, 
Felder, Finlay, Funderburk, Gagnon, Hamilton, Hardee, Hardwick, Henderson, 
McCoy, McKnight, Nanney, Sandifer, Tallon, Wells, Willis, Dillard and 
Stavrinakis
 AN ACT TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT CERTAIN
 CONSTRUCTION MATERIALS USED BY AN ENTITY ORGANIZED UNDER SECTION 501(C)(3) OF
 THE INTERNAL REVENUE CODE AS A NONPROFIT ORGANIZATION, TO EXPAND THE EXEMPTION
 FOR PARTS AND SUPPLIES USED BY PERSONS ENGAGED IN THE BUSINESS OF REPAIRING OR
 RECONDITIONING AIRCRAFT, AND TO EXEMPT CERTAIN CHILDREN'S CLOTHING SOLD TO A
 PRIVATE CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAX AND
 TO PROVIDE EXCEPTIONS. - ratified title

   02/11/15  House  Introduced and read first time (House Journal-page 10)
   02/11/15  House  Referred to Committee on Ways and Means
                     (House Journal-page 10)
   04/15/15  House  Member(s) request name added as sponsor: Dillard
   04/23/15  House  Member(s) request name added as sponsor: Stavrinakis
   04/23/15  House  Committee report: Favorable Ways and Means
                     (House Journal-page 120)
   04/28/15  House  Debate adjourned until Wed., 4-29-15
                     (House Journal-page 120)
   04/29/15  House  Amended (House Journal-page 109)
   04/29/15  House  Read second time (House Journal-page 109)
   04/29/15  House  Roll call Yeas-75  Nays-15 (House Journal-page 110)
   04/30/15  House  Read third time and sent to Senate
                     (House Journal-page 10)
   05/04/15  Senate Introduced and read first time (Senate Journal-page 11)
   05/04/15  Senate Referred to Committee on Finance
                     (Senate Journal-page 11)
   05/20/15  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 7)
   05/26/15  Senate Committee Amendment Adopted (Senate Journal-page 10)
   05/26/15  Senate Amended (Senate Journal-page 10)
   05/26/15  Senate Read second time (Senate Journal-page 10)
   05/26/15  Senate Roll call Ayes-42  Nays-0 (Senate Journal-page 10)
   05/27/15  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 48)
   06/03/15  House  Concurred in Senate amendment and enrolled
   06/03/15  House  Roll call Yeas-99  Nays-1
   06/04/15         Ratified R 112
   06/09/15         Signed By Governor
   06/12/15         Effective date 01/01/16
   06/15/15         Act No. 69

(A69, R112, H3568)

AN ACT TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT CERTAIN CONSTRUCTION MATERIALS USED BY AN ENTITY ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A NONPROFIT ORGANIZATION, TO EXPAND THE EXEMPTION FOR PARTS AND SUPPLIES USED BY PERSONS ENGAGED IN THE BUSINESS OF REPAIRING OR RECONDITIONING AIRCRAFT, AND TO EXEMPT CERTAIN CHILDREN'S CLOTHING SOLD TO A PRIVATE CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAX AND TO PROVIDE EXCEPTIONS.

Be it enacted by the General Assembly of the State of South Carolina:

Sales tax exemption for certain construction materials

SECTION    1.    Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    construction materials used by an entity organized under Section 501(c)(3) of the Internal Revenue Code as a nonprofit corporation to build, rehabilitate, or repair a home for the benefit of an individual or family in need. For purposes of this item, 'an individual or family in need' means an individual or family, as applicable, whose income is less than or equal to eighty percent of the county median income."

Expanding the sales tax exemption for aircraft parts and supplies

SECTION    2.    Section 12-36-2120(52) of the 1976 Code is amended to read:

"(52)    parts and supplies used by persons engaged in the business of repairing or reconditioning aircraft. This exemption does not extend to tools and other equipment not attached to or that do not become a part of the aircraft;"

Sales tax exemption for certain children's clothing

SECTION    3.    Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"(    )    children's clothing sold to a private charitable organization exempt from federal and state income tax, except for private schools, for the sole purpose of distribution by that organization to needy children. For purposes of this item:

(a)    'clothing' means those items exempt from sales and use tax pursuant to item (57)(a)(i) and (iii) of this section; and

(b)    'needy children' means children eligible for free meals under the National School Lunch Program of the United States Department of Agriculture."

Time effective

SECTION    4.    This act takes effect January 1, 2016.

Ratified the 4th day of June, 2015.

Approved the 9th day of June, 2015.