Current Status Introducing Body:Senate Bill Number:625 Primary Sponsor:Elliott Committee Number:06 Type of Legislation:GB Subject:Sales tax, corrective lenses and frames Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5702HC.93 Introduced Date:19930401 Last History Body:Senate Last History Date:19930401 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Elliott Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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625 Senate 19930401 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-36-110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITIONS OF RETAIL SALE FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO INCLUDE WITHIN THE DEFINITION SALES OF CORRECTIVE LENSES AND FRAMES TO OPTICIANS AND TO PROVIDE THAT OPTICIANS ARE DEEMED TO BE THE USERS OR CONSUMERS OF THESE ITEMS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-110(1) of the 1976 Code is amended by adding an appropriately lettered subitem to read:
"( ) sales of corrective lenses and eyeglass frames to opticians. Opticians are deemed to be the users or consumers of the property."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.