S*357 Session 111 (1995-1996)
S*0357(Rat #0100, Act #0061 of 1995) General Bill, By McGill
A Bill to amend Section 12-21-780, Code of Laws of South Carolina, 1976, as
amended, relating to tobacco license tax returns, so as to change the due date
from the tenth to the twentieth day of the month; to amend Section 12-36-30,
relating to definitions for purposes of sales and use tax, so as to include a
limited liability company within the definition of "person", and to amend
Section 12-36-2120, as amended, relating to sales and use tax exemptions, so
as to extend the exemption on electricity used by manufacturers, miners, or
quarriers to manufacture, mine, or quarry tangible personal property for sale
to include electricity used by cotton gin operators, revise the exemption
allowed publications sold to schools, institutions of higher learning, and
public libraries, so as to extend the exemption to books, newspapers, and
on-line information systems, allow the exemption for sales to school
libraries, and provide that the exemption applies to any exempt items
regardless of form, and to delete a redundant reference.-amended title
01/10/95 Senate Introduced and read first time SJ-6
01/10/95 Senate Referred to Committee on Finance SJ-6
02/22/95 Senate Committee report: Favorable Finance SJ-12
02/23/95 Senate Read second time SJ-8
02/28/95 Senate Read third time and sent to House SJ-19
03/01/95 House Introduced and read first time HJ-10
03/01/95 House Referred to Committee on Ways and Means HJ-10
04/26/95 House Committee report: Favorable with amendment Ways
and Means HJ-11
05/03/95 House Debate interrupted HJ-71
05/03/95 House Amended HJ-73
05/03/95 House Read second time HJ-73
05/04/95 House Read third time and returned to Senate with
amendments HJ-11
05/10/95 Senate Concurred in House amendment and enrolled SJ-15
06/06/95 Ratified R 100
06/12/95 Signed By Governor
06/12/95 Effective date 06/12/95
08/09/95 Copies available
08/09/95 Act No. 61
(A61, R100, S357)
AN ACT TO AMEND SECTION 12-21-780, AS AMENDED,
CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO
TOBACCO LICENSE TAX RETURNS, SO AS TO CHANGE THE
DUE DATE FROM THE TENTH TO THE TWENTIETH DAY OF
THE MONTH; TO AMEND SECTION 12-36-30, RELATING TO
DEFINITIONS FOR PURPOSES OF SALES AND USE TAX, SO AS
TO INCLUDE A LIMITED LIABILITY COMPANY WITHIN THE
DEFINITION OF "PERSON"; AND TO AMEND SECTION
12-36-2120, AS AMENDED, RELATING TO SALES AND USE TAX
EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ON
ELECTRICITY USED BY MANUFACTURERS, MINERS, OR
QUARRIERS TO MANUFACTURE, MINE, OR QUARRY TANGIBLE
PERSONAL PROPERTY FOR SALE TO INCLUDE ELECTRICITY
USED BY COTTON GIN OPERATORS, REVISE THE EXEMPTION
ALLOWED PUBLICATIONS SOLD TO SCHOOLS, INSTITUTIONS
OF HIGHER LEARNING, AND PUBLIC LIBRARIES, SO AS TO
EXTEND THE EXEMPTION TO BOOKS, NEWSPAPERS, AND
ON-LINE INFORMATION SYSTEMS, ALLOW THE EXEMPTION
FOR SALES TO SCHOOL LIBRARIES, AND PROVIDE THAT THE
EXEMPTION APPLIES TO ANY EXEMPT ITEMS REGARDLESS OF
FORM, AND TO DELETE A REDUNDANT REFERENCE.
Be it enacted by the General Assembly of the State of South
Carolina:
Sales tax exemption
SECTION 1. Section 12-36-2120(19) of the 1976 Code is amended to
read:
"(19) electricity used by cotton gins, manufacturers, miners, or
quarriers to manufacture, mine, or quarry tangible personal property for
sale. For purposes of this item, `manufacturer' or `manufacture' includes
the activities of processors;"
Date changed
SECTION 2. Section 12-21-780 of the 1976 Code, as last amended by
Section 134, Act 181 of 1993, is further amended to read:
"Section 12-21-780. Every distributor, on or before the
twentieth day of each month, shall file with the South Carolina
Department of Revenue and Taxation a return on forms to be prescribed
and furnished by the department showing the quantity and wholesale
price of all tobacco products transported or caused to be transported into
the State by him or manufactured or fabricated in the State for sale in
this State. Every distributor authorized by the department to make
returns and pay the tax on tobacco products sold, shipped , or delivered
by him to any person in the State shall file a return showing the quantity
and wholesale price of all products so sold, shipped, or delivered during
the preceding calendar month. These returns must contain such further
information as the department may require. Every distributor shall pay
to the department with the filing of the return the tax on tobacco
products for the month imposed under this article. When the distributor
or dealer files the return and pays the tax within the time specified in this
section, he may deduct therefrom two percent of the tax due."
Person defined
SECTION 3. Section 12-36-30 of the 1976 Code, as added by Act 612
of 1990, is amended to read:
"Section 12-36-30. `Person' includes any individual, firm,
partnership, limited liability company, association, corporation, receiver,
trustee, any group or combination acting as a unit, the State, any state
agency, any instrumentality, authority, political subdivision, or
municipality."
Sales tax exemption
SECTION 4. Section 12-36-2120(3) of the 1976 Code, as added by Act
612 of 1990, is amended to read:
"(3)(a) textbooks, books, magazines, periodicals, newspapers,
and access to on-line information systems sold to primary and secondary
schools and institutions of higher learning for use in a course of study in
primary and secondary schools and institutions of higher learning or for
students' use in the school library of these schools and institutions;
(b) books, magazines, periodicals, newspapers, and access to on-line
information systems sold to publicly supported state, county, or regional
libraries;
Items in this category may be in any form, including microfilm,
microfiche, and CD ROM;"
Reference deleted
SECTION 5. Section 12-36-2120(45) of the 1976 Code, as added by Act
171 of 1991, is amended to read:
"(45) building materials, supplies, fixtures, and equipment for
the construction, repair, or improvement of or that become a part of a
self-contained enclosure or structure specifically designed, constructed,
and used for the commercial housing of poultry or livestock."
Time effective
SECTION 6. This act takes effect upon approval by the Governor.
Approved the 12th day of June, 1995. |