South Carolina General Assembly
111th Session, 1995-1996

Bill 310


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                       310
Type of Legislation:               General Bill GB
Introducing Body:                  Senate
Introduced Date:                   19950110
Primary Sponsor:                   Passailaigue 
All Sponsors:                      Passailaigue 
Drafted Document Number:           RES9559.ELP
Residing Body:                     Senate
Current Committee:                 Finance Committee 06 SF
Subject:                           Sales tax exemption



History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

Senate  19950110  Introduced, read first time,             06 SF
                  referred to Committee

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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-910, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FIVE PERCENT SALES TAX IMPOSED ON THE GROSS PROCEEDS DERIVED FROM THE RETAIL SALE OF TANGIBLE PERSONAL PROPERTY, SO AS TO PROVIDE THAT NO TAX SHALL BE ASSESSED, IMPOSED, OR COLLECTED ON GROSS PROCEEDS DERIVED FROM VOICE OR MESSAGE TRANSMISSIONS UNLESS SUCH TAXES WERE BEING COLLECTED BY THE DEPARTMENT OF REVENUE AND TAXATION PRIOR TO DECEMBER 1, 1990.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-910(B)(3) of the 1976 Code is amended to read:

"(3) gross proceeds accruing or proceeding from the charges for the ways or means for the transmission of the voice or messages, including the charges for use of equipment furnished by the seller or supplier of the ways or means for the transmission of the voice or messages; provided, however, there shall be no tax assessed, imposed, or collected under this or any other provision of this chapter except with respect to those communications or other activities on which the South Carolina Department of Revenue and Taxation has collected such tax prior to December 1, 1990;"

SECTION 2. This act takes effect upon approval by the Governor.

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