Current Status Introducing Body:House Bill Number:3019 Primary Sponsor:Kirsh Committee Number:30 Type of Legislation:GB Subject:Sales and use tax, repealed Residing Body:House Current Committee:Ways and Means Computer Document Number:3019 Introduced Date:Jan 08, 1991 Last History Body:House Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Kirsh Cromer Corning Type of Legislation:General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 3019 House Jan 08, 1991 Introduced and read first 30 time, referred to Committee 3019 House Dec 12, 1990 Prefiled, referred to 30 CommitteeView additional legislative information at the LPITS web site.
TO REPEAL CHAPTER 10, TITLE 4, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL OPTION SALES AND USE TAX; TO AMEND SECTION 12-36-2600, RELATING TO THE PAYMENT OF SALES TAXES, SO AS TO DELETE REFERENCES TO THE LOCAL OPTION SALES AND USE TAX; AND TO REPEAL ACT 317 OF 1990 RELATING TO THIS TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 10, Title 4 of the 1976 Code is repealed.
SECTION 2. Section 12-36-2600 of the 1976 Code, added by Act 612 of 1990, is amended by deleting subsection (D).
SECTION 3. Act 317 of 1990 is repealed.
SECTION 4. Funds allocated and distributed to the South Carolina Tax Commission before the effective date of this act to defray the administrative start-up expenses incurred by the commission for the implementation of the local option sales and use tax may be retained by the commission.
SECTION 5. This act takes effect July 1, 1991.