South Carolina General Assembly
113th Session, 1999-2000

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Bill 3267

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Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 27, 1999

H. 3267

Introduced by Reps. D. Smith and Davenport

S. Printed 4/27/99--H.

Read the first time January 13, 1999.

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE SALES AND USE TAX, SO AS TO EXEMPT PRESCRIPTION EYEGLASSES AND CATEGORIES OF ITEMS AND EQUIPMENT USED IN AIDING THE MOBILITY OF THE PHYSICALLY DISABLED.

Amend Title To Conform

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:

"( )(a) prescription eyeglass and contact lenses and raw materials used in the fabrication of such lenses when especially designed or prescribed by an ophthalmologist, physician, oculist, or optometrist for the personal use of the owner or purchaser, but this exemption does not extend to eyeglass frames;

(b) crutches, hospital beds, and wheelchairs;

(c) equipment, including manual control units, van lifts, van door opening units, and raised roofs, for attaching to or modifying a motor vehicle for use by a permanently physically disabled person;

(d) equipment, including elevators, dumbwaiters, chair lifts, and bedroom or bathroom lifts, whether or not sold for attaching to real property, for use by a permanently physically disabled person in that person's principal dwelling;

(e) equipment, including manual control units, for attaching to or modifying motorized implements of husbandry for use by permanently physically disabled persons;"

SECTION 2. This act takes effect July 1, 2000.

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