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Bill 3006

                    Current Status

Bill Number:                      3006
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990112
Primary Sponsor:                  Harvin
All Sponsors:                     Harvin
Drafted Document Number:          l:\council\bills\kgh\15024htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemptions on sales to 
                                  institution of higher learning; Taxation, 
                                  Colleges and Universities


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990112  Introduced, read first time,           30 HWM
                  referred to Committee
House   19981209  Prefiled, referred to Committee        30 HWM


                             Versions of This Bill

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT FROM THE TAX SALES TO AN INSTITUTION OF HIGHER LEARNING.

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:

"( ) tangible personal property sold to an institution of higher learning located in this State. For purposes of this item, an institution of higher learning includes such an institution as defined in Sections 59-103-5 and 59-113-50."

SECTION 2. This act takes effect July 1, 1999.

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