South Carolina General Assembly
107th Session, 1987-1988

Bill 4182

                    Current Status

Bill Number:               4182
Ratification Number:       750
Act Number                 642
Introducing Body:          House
Subject:                   Relating to exemptions from the use
                           tax
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A642, R750, H4182)

AN ACT TO AMEND SECTION 12-35-820, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE USE TAX, SO AS TO EXEMPT FROM THE TAX TANGIBLE PERSONAL PROPERTY AND EXHIBITION RENTALS PURCHASED FROM SOURCES OUTSIDE THIS STATE BY CHARITABLE, ELEEMOSYNARY, OR GOVERNMENTAL ORGANIZATIONS OPERATING MUSEUMS IF THE PROPERTY PURCHASED OR LEASES ENTERED INTO ARE DIRECTLY RELATED TO MUSEUM PURPOSES.

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

Use tax exemption

SECTION 1. Section 12-35-820 of the 1976 Code is amended by adding:

"(3) Tangible personal property and exhibition rentals purchased or leased from sources outside this State by charitable, eleemosynary, or governmental organizations operating museums if the property purchased or leases entered into are directly related to museum purposes."

Time effective

SECTION 2. This act takes effect July 1, 1988.