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