Current Status Introducing Body:Senate Bill Number:486 Primary Sponsor:Passailaigue Committee Number:30 Type of Legislation:GB Subject:Sales tax, local retailer Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5454HC.93 Introduced Date:19930303 Last History Body:House Last History Date:19930504 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
486 House 19930504 Introduced, read first time, 30
referred to Committee
486 Senate 19930429 Read third time, sent to House
486 Senate 19930323 Read second time, notice of
general amendments
486 Senate 19930318 Committee Report: Favorable 06
486 Senate 19930303 Introduced, read first time, 06
referred to Committee
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COMMITTEE REPORT
March 18, 1993
S. 486
S. Printed 3/18/93--S.
Read the first time March 3, 1993.
To whom was referred a Bill (S. 486), to amend Section 4-10-20, as amended, Code Of Laws of South Carolina, 1976 relating to the imposition of the local sales and use tax, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
JOHN DRUMMOND, for Committee.
This Bill amends Section 4-10-20, as amended, relating to the imposition of the local sales and use tax, so as to provide that a retailer in the unincorporated area of the county making deliveries in muncipalities in the county does not have to report such sales separately.
This bill would have no net effect on state or local revenue. However, this Bill would reallocate monies between political subdivisions in particular counties.
Currently a retailer who delivers products in political subdivisions are required to breakout local option sales tax based on the destination of the sale. The proposed change would allow retailers an exclusion from this requirement as long as deliveries were in a county area in which the retailer is located.
Approved By:
A. Crawford Clarkson, Jr.
S.C. Tax Commission
TO AMEND SECTION 4-10-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF THE LOCAL SALES AND USE TAX, SO AS TO PROVIDE THAT A RETAILER IN THE UNINCORPORATED AREA OF THE COUNTY MAKING DELIVERIES IN MUNICIPALITIES IN THE COUNTY DOES NOT HAVE TO REPORT SUCH SALES SEPARATELY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 4-10-20 of the 1976 Code, as last amended by Act 317 of 1990, is further amended to read:
"Section 4-10-20. A county, upon referendum approval, may levy a sales and use tax of one percent on the gross proceeds of sales within the county area which are subject to tax under Chapter 35 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The sale of items with a maximum tax levied in accordance with Sections 12-35-516, 12-35-518, and 12-35-519 and Article 11 of Chapter 35 of Title 12 are exempt from the local sales and use tax. The adopted rate also applies to tangible personal property subject to the use tax in Section 12-35-810. Taxpayers required to remit taxes under Section 12-35-810 shall identify the county or municipality in the county area in which tangible personal property purchased at retail is stored, used, or consumed in this State. Utilities are required to report sales in the county or municipality in which consumption of the tangible personal property occurs. For the purposes of reporting sales by location, a nonutility business located within the unincorporated area of a county which makes deliveries of tangible personal property in municipalities within the county in which the business is located is not required to report separately sales made by delivery in such municipalities. A taxpayer subject to the tax imposed by Article 6, Chapter 35 of Title 12, who owns or manages rental units in more than one county or municipality shall report separately in his sales tax return the total gross proceeds from business done in each county or municipality."
SECTION 2. This act takes effect upon approval by the Governor.