Current Status Bill Number:3402 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19950126 Primary Sponsor:Keyserling All Sponsors:Keyserling, Lloyd, Inabinett, Spearman, Tripp, Hines, Jennings, J. Harris, Byrd and Law Drafted Document Number:jic\5297htc.95 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales and use tax, gross proceeds
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ House 19950126 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-90, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "GROSS PROCEEDS OF SALES" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXCLUDE FROM THE DEFINITION FEES IMPOSED ON THE SALE OF MOTOR OIL, NEW TIRES, LEAD-ACID BATTERIES, AND WHITE GOODS PURSUANT TO THE SOUTH CAROLINA SOLID WASTE POLICY AND MANAGEMENT ACT OF 1991.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-90(2) of the 1976 Code, as last amended by Act 497 of 1994, is further amended by adding an appropriately lettered item at the end to read:
"( ) fees imposed on the sale of motor oil, new tires, lead-acid batteries, and white goods pursuant to Article 1, Chapter 95 of Title 44."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.