Current Status Bill Number:4752 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19980304 Primary Sponsor:Law All Sponsors:Law, Kennedy, Quinn, Seithel, Gourdine, Hinson, Cotty, Inabinett, Simrill, Rodgers, Lloyd, Byrd, Canty, McCraw, Phillips, Riser, Koon, Mullen, Harvin, A. Harris, Wilder, Miller and Sheheen Drafted Document Number:bbm\9723jm.98 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales and use tax, mobile home furnishings, personal property tax assessments; Taxation; manufactured homes
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19980304 Introduced, read first time, 30 HWM
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CALCULATION OF THE SALES TAX FOR MANUFACTURED HOMES, SO AS TO PROVIDE THAT FURNISHINGS AND OTHER ITEMS THAT ARE NOT FIXTURES OF A MANUFACTURED HOME OR MOBILE HOME SHALL NOT BE INCLUDED IN CALCULATING THE TAX DUE FROM THE SALE OF THE HOME AND TO PROVIDE THAT THESE FURNISHINGS AND OTHER ITEMS CONSTITUTE PERSONAL PROPERTY FOR TAXATION PURPOSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2110(B) of the 1976 Code, as last amended by Act 331 of 1994, is further amended by adding:
"(5) Furnishings and other items that are not fixtures of a manufactured home or mobile home shall not be included in calculating the tax on the home. These furnishings and other items, whether sold together with the home at the time of purchase or separately, do not constitute part of the home, but instead constitute personal property which must be taxed separately as personal property."
SECTION 2. This act takes effect upon approval by the Governor.