Current Status Introducing Body:Senate Bill Number:418 Primary Sponsor:Waddell Committee Number:30 Type of Legislation:GB Subject:Sales tax, vending machines Residing Body:House Current Committee:Ways and Means Companion Bill Number:3277 Computer Document Number:JIC/5154.HC Introduced Date:Jan 09, 1991 Date of Last Amendment:Mar 07, 1991 Last History Body:House Last History Date:Mar 14, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Waddell Leatherman Lourie Hayes Type of Legislation:General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 418 House Mar 14, 1991 Introduced, read first time, 30 referred to Committee 418 Senate Mar 13, 1991 Read third time, sent to House 418 Senate Mar 07, 1991 Amended, read second time, ordered to third reading with notice of general amendments 418 Senate Mar 06, 1991 Committee Report: Favorable 06 with amendment 418 Senate Jan 09, 1991 Introduced and read first 06 time, referred to CommitteeView additional legislative information at the LPITS web site.
Indicates Matter Stricken
Indicates New Matter
COMMITTEE AMENDMENT ADOPTED
March 7, 1991
S. 418
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 3/7/91--S.
Read the first time January 9, 1991.
TO AMEND SECTION 12-36-110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "RETAIL SALE" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO PROVIDE THAT THE DEFINITION INCLUDES THE SALE OF FOOD PRODUCTS, OTHER THAN SOFT DRINKS IN CLOSED CONTAINERS, TO VENDERS WHO SELL THE PRODUCTS THROUGH VENDING MACHINES, AND TO PROVIDE THAT THESE VENDERS ARE DEEMED TO BE THE USERS OR CONSUMERS OF THE PRODUCTS; AND TO AMEND SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PROVIDE THAT PORTIONS OF THE STANDARD INDUSTRIAL CLASSIFICATION MANUAL MUST BE USED AS AUTHORITY IN DETERMINING QUALIFICATIONS FOR THE EXEMPTION OF MACHINERY USED IN MANUFACTURING.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-110(1)(g) of the 1976 Code, as added by Section 74, Part II, Act 612 of 1990, is amended to read:
"(g) sales of tangible personal property food products, other than cigarettes and soft drinks in closed containers, to vendors who sell the property through vending machines. The vendors of food products are deemed to be the users or consumers of the property products;"
SECTION 2. This act takes effect upon approval by the Governor.