Download This Version in Microsoft Word format
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.
This web page was last updated on Thursday, June 25, 2009 at 9:29 A.M.