Current Status Bill Number:1146 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19960215 Primary Sponsor:Lander All Sponsors:Lander, McConnell, Wilson, Russell, Boan, O'Dell, Elliott, Fair, Ryberg, Passailaigue, Moore, Leatherman, Washington, Rose, Mescher, Jackson, Waldrep, Bryan, Reese, Leventis, Ford, Glover, Land, Matthews, McGill, Courson, Setzler, Peeler, Short, Rankin and Holland Drafted Document Number:gjk\22351sd.96 Companion Bill Number:4631 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales tax on non coin-operated laundry
Body Date Action Description Com Leg Involved
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Senate 19960215 Introduced, read first time, 06 SF
referred to Committee
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TO AMEND SECTION 12-36-910, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SERVICES ON WHICH THE SALES TAX APPLIES INCLUDING NON COIN-OPERATED LAUNDRY, DRY-CLEANING, DYEING, AND PRESSING SERVICES, SO AS TO PROVIDE THAT SUCH SERVICES ARE EXEMPT FROM THE SALES TAX IN THE MANNER PROVIDED IN SECTION 12-36-2120; AND TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALE OF NON COIN-OPERATED LAUNDRY, DRY-CLEANING, DYEING, AND PRESSING SERVICES BEGINNING JULY 1, 1997.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-910(B)(1) of the 1976 Code, as last amended by Act 361 of 1992, is further amended to read:
"(1) gross proceeds accruing or proceeding from the business of providing or furnishing any laundering, dry-cleaning, dyeing, or pressing service, but does not apply to the gross proceeds derived from coin-operated laundromats and dry-cleaning machines; provided, that beginning July 1, 1997, the sales tax shall not apply to these services in the manner provided in Section 12-36-2120;"
SECTION 2. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) laundry, dry-cleaning, dyeing, and pressing services beginning July 1, 1997. The term `laundry, dry-cleaning, dyeing, and pressing services' as used in this item does not include coin-operated laundromats and dry-cleaning machines which are exempt from the sales tax as provided in Section 12-36-910 and shall continue to be so exempt after the effective date of this item."
SECTION 3. This act takes effect upon approval by the Governor.