Current Status Bill Number:1187 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19980414 Primary Sponsor:Reese All Sponsors:Reese Drafted Document Number:jic\5487htc.98 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Sales and use tax, cooking oil exempt; nonreuseable items sold to food and beverage vendors; Agriculture, Taxation
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19980414 Introduced, read first time, 06 SF
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF WHOLESALE SALE FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO ELIMINATE THE REQUIREMENT THAT COOKING OIL MUST BE USED AS AN INGREDIENT TO QUALIFY AS FOOD OR DRINK PRODUCTS SOLD TO LICENSED RETAIL MERCHANTS FOR USE IN PREPARING READY-TO-EAT FOOD AND TO EXTEND THE DEFINITION OF WHOLESALE SALE TO NONREUSEABLE ITEMS SOLD TO FOOD AND BEVERAGE VENDORS PROVIDED TO CUSTOMERS AS PART OF THE SALE AND TO NONREUSEABLE ITEMS SOLD TO LICENSED RETAILERS OR PROVIDERS OF ACCOMMODATIONS TO TRANSIENTS PROVIDED TO CUSTOMERS AS PART OF THE SALE OF ACCOMMODATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-120 of the 1976 Code, as last amended by Act 431 of 1996, is further amended to read:
"Section 12-36-120. 'Wholesale sale' and 'sale at wholesale' mean a sale of:
(1) tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for resale, and do not include sales to users or consumers not for resale;
(2) tangible personal property to a manufacturer or compounder as an ingredient or component part of the tangible personal property or products manufactured or compounded for sale;
(3) tangible personal property used directly in manufacturing, compounding, or processing tangible personal property into products for sale;
(4) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property, or used by manufacturers, processors, and compounders in shipping tangible personal property.;
(5) food or drink products to licensed retail merchants for use as ingredients in preparing ready-to-eat food or drink sold at retail. These products include cooking oil used as an ingredient. However, items used or consumed by licensed retail merchants to prepare ready-to-eat food or drink, such as hickory chips, barbecue briquettes, gas, or electricity are subject to tax.;
(6) nonreusable tangible personal property to licensed retail food and beverage vendors such as paper and plastic cups, plates, baskets, boxes, sleeves, buckets, or other containers, utensils, straws, placemats, tray liners, napkins, doggie bags, individually packaged condiments, and wrapping or packaging materials which are provided to customers as part of the sale of food or beverages, regardless of where the consumption of the food or beverage occurs;
(7) nonreusable tangible personal property to licensed retailers or sellers furnishing accommodations to transients for a consideration which include but are not limited to disposable paper, facial tissue, soaps, shoeshine cloths, individual amenity packs, and in-room coffee supplies which are provided to customers as part of the sale of accommodations."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.