Current Status Introducing Body:House Bill Number:4346 Primary Sponsor:P. Harris Committee Number:30 Type of Legislation:GB Subject:Sales tax; motor oil, tires, lead-acid batteries Residing Body:House Computer Document Number:JIC/6085.HC Introduced Date:Feb 04, 1992 Last History Body:House Last History Date:Feb 04, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:P. Harris J. Brown Byrd Townsend Chamblee Wilder Carnell Tucker White Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4346 House Feb 04, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-36-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "GROSS PROCEEDS OF SALES" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXCLUDE FROM THE DEFINITION FEES IMPOSED ON THE SALE OF MOTOR OIL, NEW TIRES, LEAD-ACID BATTERIES, AND WHITE GOODS PURSUANT TO THE SOUTH CAROLINA SOLID WASTE POLICY AND MANAGEMENT ACT OF 1991.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-90(2) of the 1976 Code, as added by Section 74A, Part II, Act 612 of 1990, is amended by adding an appropriately lettered item to read:
"( ) fees imposed on the sale of motor oil, new tires, lead-acid batteries, and white goods pursuant to Article 1, Chapter 95 of Title 44."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.