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S. 198
STATUS INFORMATION
General Bill
Sponsors: Senators Reese and Ford
Document Path: l:\council\bills\ggs\22733htc03.doc
Companion/Similar bill(s): 175
Introduced in the Senate on January 16, 2003
Currently residing in the Senate Committee on Finance
Summary: Portable toilets, tax exemptions for lease of
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/16/2003 Senate Introduced and read first time SJ-8 1/16/2003 Senate Referred to Committee on Finance SJ-8
View the latest legislative information at the LPITS web site
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 FROM THE SALES AND USE TAX THE GROSS PROCEEDS OF THE SALE OR SALES PRICE OF A MAINTENANCE CONTRACT INCLUDED IN OR ACCOMPANYING THE LEASE OF A PORTABLE TOILET AND TO GIVE THIS EXEMPTION RETROACTIVE EFFECT.
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 maintenance contract included in or accompanying the lease of a portable toilet."
SECTION 2. This act takes effect upon approval by the Governor and applies for all leases of portable toilets executed on or after this date and it applies retroactively to all such leases in any period remaining open by law or agreement for assessment of taxes as of the date the Governor approves this act.
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