Current Status Bill Number:4919 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960411 Primary Sponsor:Hallman All Sponsors:Hallman, H. Brown, Worley, Kelley, Wofford, Whatley, Fulmer, Stille, Harrell, Limehouse, Keegan and Witherspoon Drafted Document Number:jic\5819htc.96 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax on gasoline, fuels; highway construction
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19960411 Introduced, read first time, 30 HWM
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO DELETE THE EXEMPTION FOR GASOLINE AND OTHER MOTOR FUELS TAXES EXCEPT FOR FUELS USED IN FARM MACHINERY, FARM TRACTORS, AND COMMERCIAL FISHING VESSELS; AND TO AMEND THE 1976 CODE BY ADDING SECTION 57-11-25, SO AS TO DEDICATE ONE HUNDRED PERCENT OF THE ADDITIONAL REVENUE ATTRIBUTABLE TO THE SALES TAX ON GASOLINE AND OTHER MOTOR FUELS TO THE STATE HIGHWAY FUND WHERE IT MUST BE USED EXCLUSIVELY FOR NEW HIGHWAY CONSTRUCTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(15) of the 1976 Code, as last amended by Act 516 of 1994, is further amended to read:
"(15) (a) gasoline and other fuels subject to tax under Chapter 27 of Title 12; however, gasoline used in aircraft is not exempt from the sales and use tax;
(b) fuels subject to tax under Chapter 29 of Title 12; however, if the fuel tax is subsequently refunded under Section 12-29-380, the sales or use tax is due unless otherwise exempt, and the person receiving the refund is liable for the sales or use tax;
(c)(a) fuels used in farm machinery and farm tractors; and
(d)(b) fuels used in commercial fishing vessels."
SECTION 2. Article 1, Chapter 11, Title 57 of the 1976 Code is amended by adding:
"Section 57-11-25. One hundred percent of the revenue derived from the application of Chapter 36 of Title 12, The South Carolina Sales and Use Tax Act, to retail sales of gasoline and other motor fuels subject to the tax imposed pursuant to Chapter 28 of Title 12 must be credited to the State Highway Fund and used exclusively for new highway construction."
SECTION 3. This act takes effect July 1, 1996.