Current Status Bill Number:4475 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960118 Primary Sponsor:Baxley All Sponsors:Baxley, Neilson, R. Smith, Cain, Kirsh, Lloyd, J. Hines, Dantzler, Thomas, Clyburn, Chamblee, M. Hines and Jennings Drafted Document Number:GJK\22168HTC.96 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemptions, certain
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19960118 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-36-90, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS OF "GROSS PROCEEDS OF SALES" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXCLUDE FROM THE DEFINITION MEMBERSHIP FEES OR DUES REQUIRED TO BE PAID TO A VENDOR FOR THE PAYOR TO BE ABLE TO PURCHASE TANGIBLE PERSONAL PROPERTY FROM THE VENDOR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-90(2) of the 1976 Code, as last amended of Act 497 of 1994, is further amended by adding an appropriately lettered subitem at the end to read:
"( ) membership fees or dues required to be paid to a vendor for the payor to be able to purchase tangible personal property from the vendor;"
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.