South Carolina General Assembly
113th Session, 1999-2000

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Bill 3269

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      3269
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990113
Primary Sponsor:                  Davenport
All Sponsors:                     Davenport
Drafted Document Number:          l:\council\bills\kgh\15140htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemption, school supplies, 
                                  clothes, etc. sold at start of new academic 
                                  year; Taxation, School districts


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990113  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS OF SALES OR SALES PRICE OF SCHOOL SUPPLIES, SCHOOL CLOTHES, AND OTHER SCHOOL-RELATED ITEMS SOLD TO CONSUMERS PREPARATORY TO THE START OF A NEW ACADEMIC YEAR DURING THE LAST WEEK OF AUGUST AND THE FIRST WEEK OF SEPTEMBER EACH YEAR.

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:

"( ) school supplies, school clothes, and other school-related items sold to a consumer during the last week in August and the first week in September.

For purposes of this exemption, school supplies, school clothes, and other school-related items include:

(a) items required by a teacher, school, or school district preparatory to the beginning of a new academic year; and

(b) items generally accepted as being necessary for a student to be adequately prepared for the successful undertaking of a new academic year."

SECTION 2. This act takes effect upon approval by the Governor.

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