Current Status Introducing Body:House Bill Number:3204 Primary Sponsor:McCain Committee Number:30 Type of Legislation:GB Subject:Sales tax exempt, motion picture company Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5198.HC Introduced Date:Jan 10, 1991 Last History Body:House Last History Date:Jan 10, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:McCain Boan Kirsh McTeer Keyserling Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3204 House Jan 10, 1991 Introduced, read first time, 30
referred to Committee
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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.