Current Status Bill Number:4631 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960215 Primary Sponsor:Wilkes All Sponsors:Wilkes, G. Brown, Bailey, Simrill, Meacham, J. Young, Fulmer, Sharpe, Shissias, Wofford, Young-Brickell, Limehouse, Wright, Davenport, Whatley, Cain, Tucker, Carnell, Hodges, R. Smith, Whatley, Breeland, Wilder, Stoddard, Richardson, Cromer, McMahand, Fulmer, L. Whipper, J. Brown, Scott, J. Hines, Knotts, Marchbanks, Neilson, Kennedy and Kinon Drafted Document Number:gjk\22207sd.96 Companion Bill Number:1146 Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19960508 Subject:Sales tax on non coin-operated laundry
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19960509 Introduced, read first time, 06 SF
referred to Committee
House 19960509 Read third time, sent to Senate
House 19960508 Amended, read second time
House 19960508 Reconsidered vote whereby
read second time
House 19960508 Objection withdrawn by Representative Mason
House 19960507 Read second time
House 19960501 Objection by Representative Robinson
Trotter
House 19960501 Objection withdrawn by Representative Trotter
Marchbanks
House 19960425 Objection withdrawn by Representative Sharpe
Wilkes
Sandifer
Robinson
Rice
Rhoad
House 19960417 Objection by Representative Robinson
Trotter
Marchbanks
Sandifer
Rice
Sharpe
Wilkes
Kirsh
Moody- Lawrence
Hutson
Mason
Rhoad
House 19960410 Committee report: Favorable 30 HWM
House 19960215 Introduced, read first time, 30 HWM
referred to Committee
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Indicates Matter Stricken
Indicates New Matter
AMENDED
May 8, 1996
H. 4631
Introduced by REPS. Wilkes, G. Brown, Bailey, Simrill, Meacham, J. Young, Fulmer, Sharpe, Shissias, Wofford, Young-Brickell, Limehouse, Wright, Davenport, Whatley, Cain, Tucker, Carnell, Hodges, R. Smith, Whatley, Breeland, Wilder, Stoddard, Richardson, Cromer, McMahand, Fulmer, L. Whipper, J. Brown, Scott, J. Hines, Knotts, Marchbanks, Neilson, Kennedy and Kinon
S. Printed 5/8/96--H.
Read the first time February 15, 1996.
TO AMEND SECTION 12-36-910, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SERVICES ON WHICH THE SALES TAX APPLIES INCLUDING NON COIN-OPERATED LAUNDRY, DRY-CLEANING, DYEING, AND PRESSING SERVICES, SO AS TO PROVIDE THAT SUCH SERVICES ARE EXEMPT FROM THE SALES TAX IN THE MANNER PROVIDED IN SECTION 12-36-2120; AND TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALE OF NON COIN-OPERATED LAUNDRY, DRY-CLEANING, DYEING, AND PRESSING SERVICES BEGINNING JULY 1, 1997.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-910(B)(1) of the 1976 Code, as last amended by Act 361 of 1992, is further amended to read:
"(1) gross proceeds accruing or proceeding from the business of providing or furnishing any laundering, dry-cleaning, dyeing, or pressing service, but does not apply to the gross proceeds derived from coin-operated laundromats and dry-cleaning machines; provided, that beginning June 30, 1997, the sales tax shall not apply to these services in the manner provided in Section 12-36-2120;"
SECTION 2. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) laundry, dry-cleaning, dyeing, and pressing services according to the following schedule:
(a) two percent of the gross proceeds of such sales are exempt beginning June 30, 1997;
(b) four percent of the gross proceeds of such sales are exempt beginning June 30, 1998; and
(c) five percent of the gross proceeds of such sales beginning June 30, 1999.
The term `laundry, dry-cleaning, dyeing, and pressing services' as used in this item does not include coin-operated laundromats and dry-cleaning machines which are exempt from the sales tax as provided in Section 12-36-910 and shall continue to be so exempt after the effective date of this item."
SECTION 3. Section 12-36-2120(24) of the 1976 Code, as last amended by Act 506 of 1994, is further amended to read:
"(24) supplies and machinery used by laundries, cleaning, dyeing, or pressing, or establishments and supplies and machinery used by garment or other textile rental establishments in the direct performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;"
SECTION 4. This act takes effect upon approval by the Governor, except that Section 3 takes effect on July 1, 1998.