Current Status Bill Number:309 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950110 Primary Sponsor:Elliott All Sponsors:Elliott Drafted Document Number:JIC\5243HTC.95 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales tax exemption
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950110 Introduced, read first time, 06 SF
referred to Committee
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TO AMEND SECTION 12-36-110, AS AMENDED, 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, as last amended by Act 516 of 1994, is further 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.