Current Status Bill Number:1112 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19960208 Primary Sponsor:Rankin All Sponsors:Rankin Drafted Document Number:2217ac.96 Residing Body:Senate Current Committee:Judiciary Committee 11 SJ Subject:Airlines, railroad companies; alcoholic beverages
Body Date Action Description Com Leg Involved
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Senate 19960208 Introduced, read first time, 11 SJ
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 61-5-205 SO AS TO PROVIDE THAT CERTAIN AIRLINES AND RAILROAD COMPANIES MAY PURCHASE ALCOHOLIC LIQUOR AND BEVERAGES IN CASE LOTS AND TO PROVIDE THAT THEY ARE SUBJECT TO ONE-HALF OF THE CASE TAX AND EXEMPT FROM CERTAIN OTHER TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 61-5-205. (A) An airline or railroad company transporting passengers for hire in interstate commerce with its principal office located in this State may purchase alcoholic liquor and beverages in sealed containers of two ounces or less in case lots from a wholesaler licensed to sell these products. The airline or railroad company may store these products on its business premises in this State and sell them to passengers on the aircraft or in the railroad dining or club car while in operation. These sales are subject to one-half the case tax as prescribed in Article 5, Chapter 33, Title 12, and collected as those taxes are collected. Taxes levied in Article 3, Chapter 33, Title 12, do not apply and the tax of twenty-five cents per container in Section 61-5-130 does not apply.
(B) The department shall collect this tax in the same manner and under the same conditions as the case tax is collected and may require documentation and reporting of these sales as considered necessary."
SECTION 2. This act takes effect upon approval by the Governor.