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Bill 3271

                    Current Status

Bill Number:                      3271
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\15148htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemption on personal property 
                                  sold to churches, houses of worship; 
                                  Charitable Organizations, Taxation


                        History

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


                             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 TANGIBLE PERSONAL PROPERTY SOLD TO HOUSES OF WORSHIP.

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 a house of worship which is exempt from property tax pursuant to Section 12-37-220(A)(3). This exemption extends only to sales to the house of worship in furtherance of its exempt purpose, including daycare services it may provide."

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

This web page was last updated on Wednesday, December 9, 2009 at 9:13 A.M.