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4893Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 20000411Primary Sponsor: NeilsonAll Sponsors: Neilson, J. Hines, Inabinett and LucasDrafted Document Number: l:\council\bills\dka\3826mm00.docResiding Body: HouseCurrent Committee: Ways and Means Committee 30 HWMSubject: Sales tax exemptions, machines used necessary to comply with regulations for pollution prevention; ConservationHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20000411 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 TAX, SO AS TO INCLUDE IN THE EXEMPTION FOR MACHINES USED TO MANUFACTURE, PROCESS, RECYCLE, COMPOUND, MINE, OR QUARRY TANGIBLE PERSONAL PROPERTY FOR SALE THOSE MACHINES NECESSARY TO COMPLY WITH FEDERAL REGULATIONS FOR THE PREVENTION OR ABATEMENT OF POLLUTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(17) of the 1976 Code, as last amended by Act 346 of 1996, is further amended to read:
"(17) machines used in manufacturing, processing, recycling, compounding, mining, or quarrying tangible personal property for sale. 'Machines' include the parts of machines, attachments, and replacements used, or manufactured for use, on or in the operation of the machines and which (a) are necessary to the operation of the machines and are customarily so used, or (b) are necessary to comply with the order of an agency of the United States or of this State for the prevention or abatement of pollution of air, water, or noise that is caused or threatened by any machine used as provided in this section. This exemption does not include automobiles or trucks. As used in this item 'recycling' means
any a process by which materials which that otherwise would otherwise become solid waste are collected, separated, or processed and reused, or returned to use in the form of raw materials or products, including composting, for sale. However, In applying this exemption to machines used in recycling, the following percentage of the gross proceeds of sale, or sales price of, machines used in recycling are exempt from the taxes imposed by this chapter:
Fiscal Year of Sale Percentage
Fiscal year 1997-98 fifty percent
After June 30, 1998 one hundred percent;"
SECTION 2. This act takes effect upon approval by the Governor.
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