South Carolina General Assembly
116th Session, 2005-2006

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Bill 3144


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A 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 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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