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TO AMEND ACT 355 OF 2004, RELATING TO THE CLARENDON COUNTY SCHOOL DISTRICTS' PROPERTY TAX RELIEF ACT, AND THE ONE PERCENT SALES TAX AUTHORIZED TO BE IMPOSED IN CLARENDON COUNTY FOR SCHOOL CONSTRUCTION, SO AS TO DELETE THE EXEMPTION ALLOWED IN THE CLARENDON COUNTY SALES AND USE TAX FOR FOOD WHICH MAY BE PURCHASED WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD COUPONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6(B) of Act 355 of 2004 is amended to read:
"(B) The tax authorized by this act is in addition to all other local sales and use taxes and applies to the gross proceeds of the sales in Clarendon County which are subject to the tax imposed by Chapter 36, Title 12 of the 1976 Code and the enforcement provisions of Chapter 54, Title 12 of the 1976 Code. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 of the 1976 Code are exempt from the tax imposed by this act.
The gross proceeds of the sale of food that may lawfully be purchased with United States Department of Agriculture food coupons are exempt from the tax imposed by this act. The tax imposed by this act also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12 of the 1976 Code."
SECTION 2. This act takes effect upon approval by the Governor and applies on the schedule provided in Section 5(A) of Act 355 of 2004 following the filing of an amended imposition ordinance with the South Carolina Department of Revenue.
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