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Bill 3160

                    Current Status

Bill Number:                      3160
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990112
Primary Sponsor:                  J. Brown
All Sponsors:                     J. Brown
Drafted Document Number:          l:\council\bills\kgh\15163htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemption on prescription 
                                  eyeglass lenses and certain raw materials; 
                                  Taxation, Opticianry


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990112  Introduced, read first time,           30 HWM
                  referred to Committee
House   19990106  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 AND USE TAX EXEMPTIONS, SO AS TO EXEMPT PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.

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:

"( ) prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."

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

This web page was last updated on Wednesday, December 9, 2009 at 9:12 A.M.