Current Status Introducing Body:Senate Bill Number:148 Primary Sponsor:Land Committee Number:06 Type of Legislation:GB Subject:Sales tax exemption, electricity used to irrigate crops Residing Body:Senate Current Committee:Finance Computer Document Number:OLDVS/LIBOO/1968 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Land Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
148 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
148 Senate Sep 17, 1990 Prefiled, referred to 06
Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-35-550, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALE OF ELECTRICITY USED TO IRRIGATE CROPS AND USED EXCLUSIVELY IN POULTRY PRODUCTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-35-550(36) of the 1976 Code is amended to read:
"(36) The gross proceeds of the sale of natural and liquefied petroleum gas and electricity used exclusively in the production of poultry."
SECTION 2. Section 12-35-550 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) The gross proceeds of the sale of electricity used to irrigate crops."
SECTION 3. This act takes effect July 1, 1991.