Current Status Introducing Body:
SenateBill Number: 858Primary Sponsor: ThomasCommittee Number: 30Type of Legislation: GBSubject: Sales tax exemption, orthotic devicesResiding Body: HouseCurrent Committee: Ways and MeansComputer Document Number: NO5/7434.BDIntroduced Date: Apr 09, 1991Last History Body: HouseLast History Date: Jun 03, 1992Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: ThomasType of Legislation: General Bill
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 CommitteeView additional legislative information at the LPITS web site.
AS PASSED BY THE SENATE
June 3, 1992
S. Printed 6/3/92--S.
Read the first time April 9, 1991.
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.