Current Status Bill Number:366 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950117 Primary Sponsor:Bryan All Sponsors:Bryan, Alexander and Giese Drafted Document Number:jic\5283htc.95 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales tax exemptions
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950117 Introduced, read first time, 06 SF
referred to Committee
View 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.