Current Status Introducing Body:House Bill Number:3984 Ratification Number:296 Act Number:291 Primary Sponsor:McAbee Type of Legislation:GB Subject:Sales tax exemptions, charitable hospitals Companion Bill Number:765 Date Bill Passed both Bodies:19940218 Computer Document Number:CYY/15452SD.93 Governor's Action:S Date of Governor's Action:19940302 Introduced Date:19930414 Last History Body:------ Last History Date:19940302 Last History Type:Act No. 291 Scope of Legislation:Statewide All Sponsors:McAbee Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
---- ------ ------------ ------------------------------ --- ------------
3984 ------ 19940302 Act No. 291
3984 ------ 19940302 Signed by Governor
3984 ------ 19940224 Ratified R 296
3984 Senate 19940218 Read third time, enrolled for
ratification
3984 Senate 19940217 Read second time, unanimous
consent for third reading on
Friday, February 18, 1994
3984 Senate 19940216 Recalled from Committee, 06
placed on Calendar
3984 Senate 19930601 Introduced, read first time, 06
referred to Committee
3984 House 19930528 Read third time, sent to
Senate
3984 House 19930527 Read second time, unanimous
consent for third reading on
next Legislative day
3984 House 19930519 Committee Report: Favorable 30
3984 House 19930414 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
(A291, R296, H3984)
AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE SALE OF TANGIBLE PERSONAL PROPERTY SOLD TO CHARITABLE HOSPITALS PREDOMINANTLY SERVING CHILDREN WHICH ARE ALSO EXEMPT FROM THE PROPERTY TAX, WHERE CARE IS PROVIDED WITHOUT CHARGE TO THE PATIENT.
Be it enacted by the General Assembly of the State of South Carolina:
Exemption from sales tax
SECTION 1. Section 12-36-2120 of the 1976 Code, as amended, is further amended by adding a new item to be appropriately numbered which shall read:
"( ) tangible personal property sold to charitable hospitals predominantly serving children exempt under Section 12-37-220, where care is provided without charge to the patient."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 2nd day of March, 1994.