Current Status Introducing Body:House Bill Number:3268 Primary Sponsor:Baxley Committee Number:30 Type of Legislation:GB Subject:Sales tax exempt, certain electricity and fuels, when Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5177HC.93 Introduced Date:19930126 Last History Body:House Last History Date:19930126 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Baxley Jennings Haskins Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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3268 House 19930126 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ON ELECTRICITY AND FUELS USED FOR RESIDENTIAL PURPOSES TO ELECTRICITY AND FUELS USED IN OUTBUILDINGS ON THE RESIDENTIAL PROPERTY WHEN THE OUTBUILDINGS ARE NOT USED FOR BUSINESS PURPOSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(33) of the 1976 Code is amended to read:
"(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal, or any other combustible heating material or substance used for residential purposes including use for outbuildings on the residential property if outbuildings are not used for business purposes. Individual sales of kerosene of twenty gallons or less by retailers are considered used for residential heating purposes."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.