South Carolina General Assembly
109th Session, 1991-1992

Bill 858

Indicates Matter Stricken
Indicates New Matter 

                    Current Status

Introducing Body:               Senate
Bill Number:                    858
Primary Sponsor:                Thomas
Committee Number:               30
Type of Legislation:            GB
Subject:                        Sales tax exemption, orthotic
                                devices
Residing Body:                  House
Current Committee:              Ways and Means
Computer Document Number:       NO5/7434.BD
Introduced Date:                Apr 09, 1991
Last History Body:              House
Last History Date:              Jun 03, 1992
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Thomas
Type of Legislation:            General Bill
History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 858   House   Jun 03, 1992  Introduced, read first time,    30
                             referred to Committee
 858   Senate  Jun 03, 1992  Read third time, sent to House
 858   Senate  Jun 02, 1992  Read second time
 858   Senate  Jun 02, 1992  Recalled from Committee         06
 858   Senate  Apr 09, 1991  Introduced, read first time,    06
                             referred to Committee
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

AS PASSED BY THE SENATE

June 3, 1992

S. 858

Introduced by SENATOR Thomas

S. Printed 6/3/92--S.

Read the first time April 9, 1991.

A BILL

TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT ORTHOTIC DEVICES, EXCLUDE CERTAIN SHOES AND DEVICES FROM THE EXEMPTION, AND DEFINE TERMS.

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

SECTION 1. Section 12-36-2120 of the 1976 Code, added in 74A, Part II, Act 612 of 1990, is amended by adding an appropriately numbered item to read:

"( ) orthotic devices or their replacement parts dispensed to be worn on the person of the user as a brace, support, or correction for the body structure. Orthopedic shoes and supportive devices for the foot are not exempt unless they are an integral part of a leg brace or an artificial leg or are custom-made biomechanical foot orthoses. `Custom-made biomechanical foot orthoses' are individually prescribed foot orthoses custom fabricated from a plastic model of the patient's foot but do not include generic arch support devices."

SECTION 2. This act, upon approval by the Governor, is effective for sales made after December 31, 1991.

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