Current Status Introducing Body:Senate Bill Number:1250 Primary Sponsor:Peeler Committee Number:30 Type of Legislation:GB Subject:Sales tax exemption certificate Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5490HC.94 Introduced Date:19940310 Date of Last Amendment:19940407 Last History Body:House Last History Date:19940413 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Peeler O'Dell Martin Gregory Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
1250 House 19940413 Introduced, read first time, 30
referred to Committee
1250 Senate 19940412 Read third time, sent to House
1250 Senate 19940407 Amended, read second time
1250 Senate 19940406 Committee Report: Favorable 06
with amendment
1250 Senate 19940310 Introduced, read first time, 06
referred to Committee
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COMMITTEE AMENDMENT ADOPTED
April 7, 1994
S. 1250
S. Printed 4/7/94--S.
Read the first time March 10, 1994.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-2680 SO AS TO AUTHORIZE THE SALES TAX EXEMPTION CERTIFICATE FOR CERTAIN ITEMS TO BE FILED WITH THE RETAILER RATHER THAN PRESENTED AT THE TIME OF EACH SALE, TO REQUIRE THE BUYER MAKING A TAX-EXEMPT PURCHASE PURSUANT TO A CERTIFICATE ON FILE WITH THE RETAILER TO NOTE ON THE PURCHASE INVOICE THE EXEMPT ITEMS, STATE THAT THE PURCHASES ARE FOR EXEMPT PURPOSES, AND SIGN THE PURCHASE INVOICE, AND TO PROVIDE THAT THE PURCHASER'S SIGNATURE ON SUCH AN INVOICE MAKES THE PURCHASER LIABLE FOR ANY TAX DETERMINED TO BE DUE ON THE SALE.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 25, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2680. The department shall prescribe an exemption certificate for use by persons purchasing items exempt pursuant to items (5), (6), (7), (16), (18), (23), (32), and (44) of Section 12-36-2120. This exemption certificate may be presented upon each purchase by the holder or the retailer may keep on file a copy of the certificate. When an exempt sale is made pursuant to a certificate on file, the purchaser must note on the purchase invoice the exempt items, state the items are to be used for exempt purposes, and sign the invoice. When the purchase order meets the requirements of this section, the liability for any tax determined to be due is solely on the purchaser."
SECTION 2. This act takes effect January 1, 1995.