South Carolina General Assembly
112th Session, 1997-1998

Bill 3261


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                       3261
Type of Legislation:               General Bill GB
Introducing Body:                  House
Introduced Date:                   19970116
Primary Sponsor:                   Kirsh
All Sponsors:                      Kirsh and Meacham 
Drafted Document Number:           council\legis\bills\gjk\23149ht
c.97
Residing Body:                     House
Current Committee:                 Ways and Means Committee 30
                                   HWM
Subject:                           Sales tax exemption, food
                                   purchase with Agriculture Department
                                   food coupons; Taxation



History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________
House   19970116  Introduced, read first time,             30 HWM
                  referred to Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT FROM TAX TWENTY PERCENT OF THE GROSS PROCEEDS OF SALES OR SALES PRICE OF FOOD ITEMS ELIGIBLE FOR PURCHASE WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD COUPONS, NOT INCLUDING RESTAURANT MEALS.

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:

"( ) food items eligible for purchase with United States Department of Agriculture food coupons, not including restaurant meals, but this exemption is limited to twenty percent of the gross proceeds of sales or sales price of these items."

SECTION 2. This act takes effect July 1, 1997.

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