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

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.