South Carolina General Assembly
109th Session, 1991-1992

Bill 418


Indicates Matter Stricken
Indicates New Matter


                    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



History


 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 Committee

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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

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.

A BILL

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.

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