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H. 3144

STATUS INFORMATION

General Bill
Sponsors: Reps. J. Brown and Vaughn
Document Path: l:\council\bills\ggs\22818htc05.doc

Introduced in the House on January 11, 2005
Currently residing in the House Committee on Ways and Means

Summary: Sales tax exemption

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/8/2004  House   Prefiled
   12/8/2004  House   Referred to Committee on Ways and Means
   1/11/2005  House   Introduced and read first time HJ-100
   1/11/2005  House   Referred to Committee on Ways and Means HJ-100

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/8/2004

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 PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.

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:

"( )    prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."

SECTION    2.    This act takes effect July 1, 2005.

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