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
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19950110 Introduced, read first time, 06 SF referred to CommitteeView additional legislative information at the LPITS web site.
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.