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Bill 259

                    Current Status

Bill Number:                      259
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990112
Primary Sponsor:                  McConnell
All Sponsors:                     McConnell
Drafted Document Number:          l:\council\bills\dka\3082mm99.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Taxation, Sales and use, exemption; 
                                  videographer equipment, machinery, etc.; 
                                  Movies


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990112  Introduced, read first time,           06 SF
                  referred to Committee
Senate  19981216  Prefiled, referred to Committee        06 SF


                             Versions of This Bill

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO ADD AS AN EXEMPTION THE SUPPLIES, TECHNICAL EQUIPMENT, MACHINERY, AND ELECTRICITY SOLD TO A VIDEOGRAPHER FOR USE IN MAKING OR PRODUCING A VIDEO AND ALL PRODUCTS SOLD BY A VIDEOGRAPHER RESULTING FROM THE MAKING OR PRODUCING OF A VIDEO, AND TO MAKE THE ABOVE PROVISIONS APPLY RETROACTIVELY.

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

SECTION 1. Section 12-36-2120 of the 1976 Code, as last amended by Act 419 of 1998, is further amended by adding an appropriately numbered subsection at the end to read:

"( ) all supplies, technical equipment, machinery, and electricity sold to a videographer for use in making or producing a video; and all products sold by a videographer resulting from the making or producing of a video. For purposes of this item, a video means an audiovisual work recorded on videotape and sold for entertainment, advertising, promotional, industrial, educational, or other commercial purposes;"

SECTION 2. This act applies retroactively and any sales tax, penalty, or penalty and interest due and owing upon the effective date of this act exempting the supplies and products of a commercial videographer are waived.

SECTION 3. This act takes effect upon approval by the Governor.

This web page was last updated on Wednesday, December 9, 2009 at 9:04 A.M.