Bill 619

                    Current Status

Bill Number:                    619
Ratification Number:            84
Act Number:                     46
Type of Legislation:            General Bill GB
Introducing Body:               Senate
Introduced Date:                19970403
Primary Sponsor:                Ryberg
All Sponsors:                   Ryberg and Moore 
Drafted Document Number:        jic\6044htc.97
Date Bill Passed both Bodies:   19970508
Governor's Action:              S
Date of Governor's Action:      19970521
Subject:                        Sales and use tax, veterinarians
                                deemed users or consumers of property,
                                when; Veterinary Medicine,
                                Taxation

Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

------  19970604  Act No. A46
------  19970521  Signed by Governor
------  19970515  Ratified R84
House   19970508  Read third time, enrolled for
                  ratification
House   19970507  Read second time
House   19970506  Recalled from Committee                  30 HWM
House   19970422  Introduced, read first time,             30 HWM
                  referred to Committee
Senate  19970418  Read third time, sent to House
Senate  19970417  Read second time, unanimous
                  consent for third reading on
                  Friday, 19970418
Senate  19970416  Recalled from Committee,                 06 SF
                  placed on the Calendar
Senate  19970403  Introduced, read first time,             06 SF
                  referred to Committee

(A46, R84, S619)

AN ACT TO AMEND SECTION 12-36-110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF RETAIL SALE FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO PROVIDE THAT VETERINARIANS ARE DEEMED TO BE THE USERS OR CONSUMERS OF TANGIBLE PERSONAL PROPERTY SOLD TO THE VETERINARIAN WHETHER USED IN THE RENDERING OF PROFESSIONAL SERVICES OR SOLD BY THE PRACTICE NOT AS PART OF A PROFESSIONAL SERVICE.

Be it enacted by the General Assembly of the State of South Carolina:

Retail sale

SECTION 1. Section 12-36-110(1) of the 1976 Code, as last amended by Act 431 of 1996, is further amended by adding a new subitem at the end appropriately lettered to read:

"( ) sales of tangible personal property to veterinarians. The veterinarians are deemed to be the users or consumers of the property whether used in the rendering of professional services or sold outright as part of the veterinarian practice and not furnished as a part of professional services rendered."

Time effective

SECTION 2. Upon approval by the Governor, this act is effective with respect to purchases made after 1996.

Approved the 21st day of May, 1997.