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Current Status Bill Number:View additional legislative information at the LPITS web site.3312 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990120 Primary Sponsor:Knotts All Sponsors:Knotts, Whatley, Kelley, Keegan, Cotty Drafted Document Number:l:\council\bills\nbd\11098mm99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemption, meals and foodstuffs for totally disabled when declared by Social Security; Handicapped History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990120 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 EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO INCLUDE EXEMPTIONS FOR THE SALE OF MEALS OR FOODSTUFFS TO A PERSON WHO IS CERTIFIED BY THE DEPARTMENT OF REVENUE TO BE DECLARED TOTALLY DISABLED BY THE SOCIAL SECURITY ADMINISTRATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(10) of the 1976 Code is amended by adding:
"(10)(d) meals or foodstuffs sold to persons who have been declared by the Social Security Administration to be totally disabled and who produce a written certification from the Department of Revenue confirming that declaration."
SECTION 2. This act takes effect upon approval by the Governor.
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