Current Status Bill Number:
4885Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 19960409Primary Sponsor: CromerAll Sponsors: CromerDrafted Document Number: pfm\9219ac.96Residing Body: HouseCurrent Committee: Ways and Means Committee 30 HWMSubject: Waste tire disposal; sales tax imposed on new tire sale
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ House 19960409 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 44-96-170, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DISPOSAL OF WASTE TIRES AND FEES ASSESSED ON THE SALE OF NEW TIRES, SO AS TO REQUIRE THAT SALES TAX MUST BE IMPOSED ON THE COST OF A NEW TIRE BEFORE THE TWO DOLLAR FEE IS IMPOSED ON THE SALE OF THE TIRE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 44-96-170(L) of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"(L) For sales made on or after November 1, 1991, there is imposed a fee of two dollars per new tire sold to the ultimate consumer, whether the tire is mounted by the seller or not. Sales tax must be imposed on the cost of the tire before the two dollar fee is imposed. The wholesaler or retailer receiving new tires from unlicensed wholesalers shall be responsible for the fee imposed by this section. The Department of Revenue and Taxation shall administer, collect, and enforce the tire disposal fee in the same manner that the sales and use taxes are collected pursuant to Chapter 36 of Title 12. The fee imposed by this section must be remitted on a monthly basis. However, taxpayers are not required to make payments under Section 12-36-2600. In lieu of the discount allowed pursuant to Section 12-36-2610, the taxpayer may retain three percent of the total fees collected as an administrative collection allowance. This allowance applies whether or not the return is timely filed. The department shall deposit all fees collected to the credit of the State Treasurer. The State Treasurer shall establish a separate and distinct account from the state general fund. The State Treasurer shall distribute one and one-half dollars of each tire sold to each county based upon the population in each county according to the most recent United States Census. The county shall use these funds for collection and disposal of waste tires generated within that county. The remaining portion of the tire disposal fee is to be credited to the Solid Waste Management Trust Fund by the State Treasurer for the Waste Tire Grant Trust Fund, which is established under the administration of the South Carolina Department of Health and Environmental Control. The General Assembly shall review the waste tire disposal fee every five years."
SECTION 2. This act takes effect October 1, 1996.