Current Status Introducing Body:
HouseBill Number: 4526Primary Sponsor: J. BrownCommittee Number: 30Type of Legislation: GBSubject: Sales tax exemption, prescription eyeglass lensesResiding Body: HouseCurrent Committee: Ways and MeansComputer Document Number: JIC/5321HC.94Introduced Date: 19940118Last History Body: HouseLast History Date: 19940118Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: J. Brown G. Brown Scott Hines Harwell Inabinett Allison Vaughn Kennedy Neal Stille Shissias Breeland Rudnick Anderson Kinon Whipper Stone Harrelson Felder Byrd Tucker Moody-Lawrence Gonzales Corning SpearmanType of Legislation: General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 4526 House 19940118 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
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 EXEMPT PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) Prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."
SECTION 2. This act takes effect July 1, 1994.