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Current Status Bill Number:View additional legislative information at the LPITS web site.806 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20020108 Primary Sponsor:Hawkins All Sponsors:Hawkins, Hayes, Grooms, Courson, Richardson Drafted Document Number:l:\council\bills\skb\18114zcw02.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Textbooks used in homeschooling exempt from sales tax History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020108 Introduced, read first time, 06 SF referred to Committee Senate 20011212 Prefiled, referred to Committee 06 SF 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 PROVIDE A SALES TAX EXEMPTION FOR TEXTBOOKS USED IN HOMESCHOOLS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(3)(a) of the 1976 Code is amended to read:
"(a) textbooks, books, magazines, periodicals, newspapers, and access to on-line information systems used in a course of study in primary and secondary schools, homeschools, and institutions of higher learning or for students' use in the school library of these schools and institutions;"
SECTION 2. This act takes effect July 1, 2002.
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