Current Status Bill Number:3655 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970313 Primary Sponsor:Bauer All Sponsors:Bauer, F. Smith, Davenport, Mason, Easterday, J. Hines, Sheheen, Baxley, Altman, M. Hines, Govan, Cobb-Hunter, Koon, Inabinett, Cotty, Neal, Cooper, Kinon, Neilson, Barfield, Robinson, Simrill, Hawkins, Knotts, Chellis, Hamilton, Trotter, M. Hines, Mullen, Kennedy, Sandifer, Witherspoon, Loftis, Leach, Quinn, R. Smith, Tripp, Gourdine, Edge, Riser, Allison, Sharpe, Limehouse, Byrd, Felder, McKay, J. Smith, Stoddard, Pinckney, Lanford, Fleming, Carnell, Bowers, Keegan, Webb, Whatley, Byrd, Limbaugh, Phillips, Gamble, Wilder, Cato, Harrell, Spearman, Haskins, Jennings, Harvin, Townsend, Littlejohn, Battle and Bailey Drafted Document Number:dka\4136mm.97 Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19970429 Subject:Sales tax, minimum; boat and boat trailer purchased together limited to single sale; Watercraft, Taxation
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19970501 Introduced, read first time, 06 SF referred to Committee House 19970430 Read third time, sent to Senate House 19970429 Amended, read second time House 19970424 Committee report: Favorable with 30 HWM amendment House 19970313 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
Indicates Matter Stricken
Indicates New Matter
AMENDED
April 29, 1997
H. 3655
Introduced by Reps. Bauer, F. Smith, Davenport, Mason, Easterday, J. Hines, Sheheen, Baxley, Altman, M. Hines, Govan, Cobb-Hunter, Koon, Inabinett, Cotty, Neal, Cooper, Kinon, Neilson, Barfield, Robinson, Simrill, Hawkins, Knotts, Chellis, Hamilton, Trotter, M. Hines, Mullen, Kennedy, Sandifer, Witherspoon, Loftis, Leach, Quinn, R. Smith, Tripp, Gourdine, Edge, Riser, Allison, Sharpe, Limehouse, Byrd, Felder, McKay, J. Smith, Stoddard, Pinckney, Lanford, Fleming, Carnell, Bowers, Keegan, Webb, Whatley, Byrd, Limbaugh, Phillips, Gamble, Wilder, Cato, Harrell, Spearman, Haskins, Jennings, Harvin, Townsend, Littlejohn, Battle and Bailey
S. Printed 4/29/97--H.
Read the first time March 13, 1997.
TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM TAX ON THE SALE OF CERTAIN ITEMS, SO AS TO LIMIT THE TAX ON A BOAT AND BOAT TRAILER PURCHASED TOGETHER TO A SINGLE SALE.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2110(A)(5) of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:
"(5) trailer or semitrailer, pulled by a truck tractor, as defined in Section 56-3-20, and horse trailers, but not including house trailers or campers as defined in Section 56-3-710, and not including a boat trailer which is sold at the same time as and is included in the sale of a boat to the same purchaser, that sale to be taxed as a single sale;"
SECTION 2. Upon approval by the Governor, this act takes effect July 1, 1998.