South Carolina General Assembly
109th Session, 1991-1992

Bill 4091

Indicates Matter Stricken
Indicates New Matter 

                    Current Status

Introducing Body:               House
Bill Number:                    4091
Primary Sponsor:                Keyserling
Committee Number:               30
Type of Legislation:            GB
Subject:                        Gratuity, sales tax exempt
Residing Body:                  House
Current Committee:              Ways and Means
Computer Document Number:       JIC/5828.HC
Introduced Date:                Jan 14, 1992
Last History Body:              House
Last History Date:              Jan 14, 1992
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Keyserling
Type of Legislation:            General Bill
History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 4091  House   Jan 14, 1992  Introduced, read first time,    30
                             referred to Committee
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE AMOUNT OR PERCENTAGE ADDED AS GRATUITY TO THE PRICE OF A MEAL BY A RETAILER FURNISHING THE MEAL.

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

SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:

"( ) An amount or percentage added as a gratuity to the price of a meal by a retailer furnishing the meal;"

SECTION 2. This act takes effect upon approval by the Governor.

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