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Current Status Bill Number:View additional legislative information at the LPITS web site.3083 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010109 Primary Sponsor:J. Brown All Sponsors:J. Brown, Altman, Davenport, Clyburn Drafted Document Number:l:\council\bills\bbm\9754htc01.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Prescription eyeglass lenses and raw material used in fabricating; sales tax exemption for; Taxation, Opticianry History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20010109 Introduced, read first time, 30 HWM referred to Committee House 20001206 Prefiled, referred to Committee 30 HWM Versions of This Bill
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.
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:
"( ) prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."
SECTION 2. This act takes effect July 1, 2001.
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