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Bill 3564

                    Current Status

Bill Number:                      3564
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990218
Primary Sponsor:                  Carnell
All Sponsors:                     Carnell, Bales, Allen, Barfield, 
                                  Breeland, Clyburn, Cobb-Hunter, Cooper, 
                                  Delleney, Emory, Govan, J. Hines, M. Hines, 
                                  Howard, Klauber, Littlejohn, Lloyd, Mack, 
                                  McCraw, W. McLeod, J.H. Neal, Neilson, Ott, 
                                  Parks, Phillips, Pinckney, Rhoad, Riser, 
                                  Sharpe, Stille, Taylor, Whipper and Wilder
Drafted Document Number:          l:\council\bills\nbd\11142mm99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax, maximum on sale of church 
                                  furniture when located in church and used for 
                                  church purposes, Charitable


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990218  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill

TO AMEND SECTION 12-36-2110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM TAX ON THE SALE OF SPECIFIED ITEMS, SO AS TO PLACE A THREE HUNDRED DOLLAR SALES TAX CAP ON THE SALE OF CHURCH FURNITURE WHEN THE FURNITURE IS LOCATED IN THE CHURCH AND USED FOR CHURCH PURPOSES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2110(C) of the 1976 Code, as added by Act 612 of 1990, is amended to read:

"(C) For the sale of each musical instrument, or each piece of office equipment, or each piece of furniture purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3), the maximum tax imposed by this chapter is three hundred dollars. The musical instrument, or office equipment, or furniture must be located on church property in the church sanctuary or in church office, classroom, or fellowship space and used exclusively for the organizations exempt purpose., excluding a parsonage and excluding office, classroom, or fellowship space not used exclusively by the religious organization to further its exempt purpose. The religious organization must furnish to the seller an a conforming affidavit on a forms form prescribed by the commission. The affidavit must be retained by the seller."

SECTION 2. This act takes effect upon approval by the Governor for sales or use made on or after July 1, 1999.

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