Current Status Bill Number:3202 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970114 Primary Sponsor:J. Brown All Sponsors:J. Brown Drafted Document Number:jic\5234htc.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemption, prescription eyeglass lenses, certain raw materials; taxation
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19970114 Introduced, read first time, 30 HWM
referred to Committee
House 19970108 Prefiled, referred to Committee 30 HWM
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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 EXEMPT PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."
SECTION 2. This act takes effect July 1, 1997.