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Current Status Bill Number:View additional legislative information at the LPITS web site.3267 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990113 Primary Sponsor:D. Smith All Sponsors:D. Smith, Davenport, J. Brown Drafted Document Number:l:\council\bills\kgh\15128htc99.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19990427 Subject:Sales tax exemption, prescription eyeglasses, medical equipment for physically handicapped; Opticianry History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990428 Introduced, read first time, 06 SF referred to Committee House 19990428 Read third time, sent to Senate House 19990427 Amended, read second time House 19990427 Co-Sponsor added (Rule 5.2) by Rep. J. Brown House 19990422 Committee report: Favorable with 30 HWM amendment House 19990420 Co-Sponsor added (Rule 5.2) by Rep. Davenport House 19990113 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill Revised on April 22, 1999 - Word format Revised on April 27, 1999 - Word format
Indicates Matter Stricken
Indicates New Matter
AMENDED
April 27, 1999
H. 3267
S. Printed 4/27/99--H.
Read the first time January 13, 1999.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE SALES AND USE TAX, SO AS TO EXEMPT PRESCRIPTION EYEGLASSES AND CATEGORIES OF ITEMS AND EQUIPMENT USED IN AIDING THE MOBILITY OF THE PHYSICALLY DISABLED.
Amend Title To Conform
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:
"( )(a) prescription eyeglass and contact lenses and raw materials used in the fabrication of such lenses when especially designed or prescribed by an ophthalmologist, physician, oculist, or optometrist for the personal use of the owner or purchaser, but this exemption does not extend to eyeglass frames;
(b) crutches, hospital beds, and wheelchairs;
(c) equipment, including manual control units, van lifts, van door opening units, and raised roofs, for attaching to or modifying a motor vehicle for use by a permanently physically disabled person;
(d) equipment, including elevators, dumbwaiters, chair lifts, and bedroom or bathroom lifts, whether or not sold for attaching to real property, for use by a permanently physically disabled person in that person's principal dwelling;
(e) equipment, including manual control units, for attaching to or modifying motorized implements of husbandry for use by permanently physically disabled persons;"
SECTION 2. This act takes effect July 1, 2000.
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