H 3062 General Bill, By Goldfinch, G.R. Smith and Pitts
 A BILL TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO EXEMPT FROM
 THESE TAXES GROSS PROCEEDS OF SALES OR SALES PRICE OF CHILDREN'S CLOTHING SOLD
 TO A PRIVATE CHARITABLE ORGANIZATION FOR THE SOLE PURPOSE OF DISTRIBUTION AT
 NO COST TO NEEDY CHILDREN AND TO DEFINE "CLOTHING" AND "NEEDY CHILDREN".

   12/11/14  House  Prefiled
   12/11/14  House  Referred to Committee on Ways and Means
   01/13/15  House  Introduced and read first time (House Journal-page 80)
   01/13/15  House  Referred to Committee on Ways and Means
                     (House Journal-page 80)
   01/15/15  House  Member(s) request name added as sponsor: Pitts
   04/23/15  House  Committee report: Favorable Ways and Means
                     (House Journal-page 117)
   04/28/15  House  Debate adjourned until Wed., 4-29-15
                     (House Journal-page 119)
   04/29/15  House  Requests for debate-Rep(s). Norman, Kirby,
                     Crosby, Daning, Anthony, Southard, Atwater,
                     Thayer, Loftis, Burns, Newton, Long
                     (House Journal-page 108)
   04/29/15  House  Amended (House Journal-page 158)
   04/29/15  House  Read second time (House Journal-page 158)
   04/29/15  House  Roll call Yeas-105  Nays-0 (House Journal-page 159)
   04/30/15  House  Read third time and sent to Senate
                     (House Journal-page 19)
   05/04/15  Senate Introduced and read first time (Senate Journal-page 6)
   05/04/15  Senate Referred to Committee on Finance
                     (Senate Journal-page 6)

AMENDED

April 29, 2015

H. 3062

S. Printed 4/29/15--H.

Read the first time January 13, 2015.

TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO EXEMPT FROM THESE TAXES GROSS PROCEEDS OF SALES OR SALES PRICE OF CHILDREN'S CLOTHING SOLD TO A PRIVATE CHARITABLE ORGANIZATION FOR THE SOLE PURPOSE OF DISTRIBUTION AT NO COST TO NEEDY CHILDREN AND TO DEFINE "CLOTHING" AND "NEEDY CHILDREN".

Amend Title To Conform

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 new 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."

SECTION    2.    The provisions of this act expire on December 31, 2020.

SECTION    3.    This act takes effect July 1, 2015.