Current Status Introducing Body:Senate Bill Number:916 Primary Sponsor:McConnell Committee Number:06 Type of Legislation:GB Subject:Sales tax exempt, printed advertising material Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5225HC.94 Introduced Date:19940111 Last History Body:Senate Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:McConnell Passailaigue Rose Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
916 Senate 19940111 Introduced, read first time, 06
referred to Committee
916 Senate 19931206 Prefiled, referred to 06
Committee
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TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT PRINTED ADVERTISING MATERIAL PURCHASED BY A PERSON ENGAGED IN THE BUSINESS OF MAILING OR DIRECTING THE MAILING OF THE PRINTED ADVERTISING MATERIAL THROUGH THE UNITED STATES MAIL DIRECTLY TO CUSTOMERS OR POTENTIAL CUSTOMERS.
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:
"( ) printed advertising material purchased by a person engaged in the business of selling advertising services for clients consisting of mailing, or directing the mailing of, the printed advertising material through the United States mail directly to the client's customers or potential customers."
SECTION 2. This act takes effect July 1, 1994.