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Bill 3122

                    Current Status

Bill Number:                      3122
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010109
Primary Sponsor:                  Davenport
All Sponsors:                     Davenport, Simrill, Altman, 
                                  Meacham-Richardson, Clyburn
Drafted Document Number:          l:\council\bills\bbm\9737htc00.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Sales tax exemptions; certain school 
                                  supplies and equipment;  additional holiday 
                                  weekend provided for; School Districts


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010109  Introduced, read first time,           30 HWM
                  referred to Committee
House   20001213  Prefiled, referred to Committee        30 HWM


              Versions of This Bill

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT FROM THE TAX SALES OF CLOTHING, CLOTHING ACCESSORIES, FOOTWEAR, SCHOOL SUPPLIES, AND COMPUTERS DURING A PERIOD BEGINNING 12:01 A.M. ON THE FRIDAY PRECEDING THE FRIDAY COMMONLY OBSERVED IN THIS STATE AS GOOD FRIDAY AND ENDING AT TWELVE MIDNIGHT THE FOLLOWING SUNDAY, TO PROVIDE EXCEPTIONS, AND TO PROVIDE THAT THE LIST OF THE ARTICLES QUALIFYING FOR THIS EXEMPTION PUBLISHED BY THE DEPARTMENT OF REVENUE APPLICABLE TO THE AUGUST SALES TAX HOLIDAY SIMILARLY APPLIES TO THE HOLIDAY ALLOWED BY THIS ACT.

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)    sales taking place during a period beginning 12:01 a.m. on the Friday preceding the Friday commonly observed in this State as Good Friday and ending at twelve midnight the following Sunday of:

            (i)        clothing;

            (ii)    clothing accessories including, but not limited to, hats, scarves, hosiery, and handbags;

            (iii)    footwear;

            (iv)    school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;

            (v)    computers, printers and printer supplies, and computer software.

        (b)    The exemption allowed by this item does not apply to:

            (i)     sales of jewelry, cosmetics, eyewear, wallets, watches;

            (ii)    sales of furniture;

            (iii)    a sale of an item placed on layaway or similar deferred payment and delivery plan however described;

            (iv)    rental of clothing or footwear;

            (v)    a sale or lease of an item for use in a trade or business.

        (c)    The list of those articles qualifying for the exemption allowed by this item published by the department for the preceding August sales tax holiday applies with respect to the holiday allowed by this item."

SECTION    2.    This act takes effect July 1, 2001.

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