Current Status Introducing Body:
HouseBill Number: 3204Primary Sponsor: McCainCommittee Number: 30Type of Legislation: GBSubject: Sales tax exempt, motion picture companyResiding Body: HouseCurrent Committee: Ways and MeansComputer Document Number: JIC/5198.HCIntroduced Date: Jan 10, 1991Last History Body: HouseLast History Date: Jan 10, 1991Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: McCain Boan Kirsh McTeer KeyserlingType of Legislation: General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 3204 House Jan 10, 1991 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SUPPLIES, TECHNICAL EQUIPMENT, MACHINERY, AND ELECTRICITY SOLD TO MOTION PICTURE COMPANIES AND TO PROVIDE DEFINITIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code, as added by Section 74, Part II, Act 612 of 1990, is amended by adding an appropriately numbered item to read:
"( ) all supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming, producing, broadcasting, or distributing motion pictures. For the purposes of this item, `motion picture' means any audiovisual work with a series of related images either on film, tape, or other embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a motion picture company means a company generally engaged in the business of filming, producing, broadcasting, or distributing motion pictures."
SECTION 2. This act takes effect upon approval by the Governor.