Download This Bill in Microsoft Word format

Bill 3408

                    Current Status

Bill Number:                      3408
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990128
Primary Sponsor:                  Limehouse
All Sponsors:                     Limehouse, Whipper, J. Smith, Seithel, 
                                  Loftis, Hamilton, Lee, Fleming, McMahand
Drafted Document Number:          l:\council\bills\nbd\11044mm99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemption, school districts; 
                                  clothes, supplies, etc. to begin new academic 
                                  year; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990128  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS 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 TWO WEEKS OF AUGUST AND THE FIRST TWO WEEKS 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, as added by Act 612 of 1990, 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 two weeks in August and the first two weeks 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 prepared adequately for the successful undertaking of a new academic year."

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

This web page was last updated on Wednesday, December 9, 2009 at 9:14 A.M.