H 4091 General Bill, By H.H. Keyserling
 A Bill to amend Section 12-36-2120, as amended, Code of Laws of South
 Carolina, 1976, relating to sales tax exemptions, so as to exempt the amount
 or percentage added as gratuity to the price of a meal by a retailer
 furnishing the meal.

   01/14/92  House  Introduced and read first time HJ-178
   01/14/92  House  Referred to Committee on Ways and Means HJ-178

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE AMOUNT OR PERCENTAGE ADDED AS GRATUITY TO THE PRICE OF A MEAL BY A RETAILER FURNISHING THE MEAL.

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

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

"( ) An amount or percentage added as a gratuity to the price of a meal by a retailer furnishing the meal;"

SECTION 2. This act takes effect upon approval by the Governor.