Current Status Introducing Body:Senate Bill Number:670 Primary Sponsor:Land Committee Number:06 Type of Legislation:GB Subject:Computer software Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5714HC.93 Introduced Date:19930413 Last History Body:Senate Last History Date:19930413 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Land Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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670 Senate 19930413 Introduced, read first time, 06
referred to Committee
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-65 SO AS TO DEFINE "COMPUTER SOFTWARE" FOR PURPOSES OF THE SALES AND USE TAX; AND TO AMEND SECTION 12-36-60, RELATING TO THE DEFINITION OF TANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE SALES AND USE TAX, SO AS SPECIFICALLY TO INCLUDE COMPUTER SOFTWARE WITHIN THE DEFINITION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 1, Chapter 36, Title 12 of the 1976 code is amended by adding:
"Section 12-36-65. `Computer software' means, in addition to its ordinary meaning, any computer program; part of a program; modification, improvement, or correction to an existing program; any sequence of instructions for use in a computer or any right to receive or use updated, modified, or new versions of software as part of a maintenance or similar agreement. Computer software is tangible personal property regardless of the method by which title, possession, or right to use the software is transferred."
SECTION 2. Section 12-36-60 of the 1976 Code, as added by Act 612 of 1990, is amended to read:
"Section 12-36-60. `Tangible personal property' means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. It also includes computer software as defined in this chapter and services and intangibles, including communications, laundry and related services, furnishing of accommodations and sales of electricity, the sale or use of which is subject to tax under this chapter and does not include stocks, notes, bonds, mortgages, or other evidences of debt."
SECTION 3. This act takes effect upon approval by the Governor.