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AMENDED--NOT PRINTED IN THE HOUSE
June 20, 2001
Introduced by Reps. Vaughn, Kirsh, J.R. Smith, Koon, Dantzler, Davenport, Edge, Harvin, Keegan, Rivers and Bowers
S. Printed 6/7/01--S.
Read the first time April 25, 2001.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO INCLUDE AN EXEMPTION FOR MEALS OR FOODSTUFFS THAT ARE PREPARED OR PACKAGED THAT ARE SOLD TO PUBLIC OR NONPROFIT ORGANIZATIONS FOR CONGREGATE OR IN-HOME SERVICE TO THE HOMELESS OR NEEDY OR DISABLED ADULTS OVER EIGHTEEN YEARS OF AGE OR INDIVIDUALS OVER THE AGE OF SIXTY AND TO APPLY THIS EXEMPTION ONLY TO MEALS AND FOODSTUFFS ELIGIBLE FOR PURCHASE UNDER THE FEDERAL FOOD STAMP PROGRAM.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(10) of the 1976 Code is amended by adding an appropriately lettered subitem to read:
"( ) meals or foodstuffs prepared or packaged that are sold to public or nonprofit organizations for congregate or in-home service to the homeless or needy or disabled adults over eighteen years of age or individuals over sixty years of age. This subitem only applies to meals and foodstuffs eligible for purchase under the USDA food stamp program."
SECTION 2. A. Section 12-36-90(2) of the 1976 Code is amended by adding an appropriately lettered subitem at the end to read:
"( ) interest, fees, or charges however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, whether or not sales tax is required to be paid on the underlying electricity or natural gas bill."
B. Notwithstanding the general effective date of this act, this SECTION takes effect upon approval of this act by the Governor and applies with respect to retail sales occurring on or after that date and sales before that date for all periods remaining open for the assessment of taxes by agreement or by operation of law. However, a refund is not due a taxpayer of sales and use tax paid on interest, fees, or charges, however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, before the effective date of this SECTION.
SECTION 3. This act takes effect upon approval by the Governor.
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