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TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO INCLUDE THE GROSS PROCEEDS OF SALES OR THE SALES PRICE OF ENERGY EFFICIENT APPLIANCES.
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:
"( ) Energy efficient products purchased for noncommercial home or personal use with a sales price of two thousand five hundred dollars per product or less.
(a) For the purposes of this exemption, an 'energy efficient product' is any energy efficient product for noncommercial home or personal use consisting of any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window, the energy efficiency of which has been designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy-saving efficiency requirements or which have been designated as meeting or exceeding such requirements under each agency's ENERGY STAR program, and gas, oil, or propane water heaters with an energy factor of 0.80 or greater and electric water heaters with an energy factor of 2.0 or greater.
(b) This exemption shall not apply to purchases of energy efficient products purchased for trade, business, or resale.
(c) This exemption applies only to sales occurring during a period commencing at 12:01 A.M. on October 1, 2008, and concluding at 12:00 Midnight on October 31, 2008 (National 'Energy Efficiency Month'), and 12:01 A.M. on April 1, 2009, and concluding at 12:00 Midnight on April 30, 2009 (National 'Earth Month').
(d) The State Energy Office shall prepare a report on the fiscal and energy impacts of the October 1, 2008, through October 31, 2008 exemption and submit the report to the General Assembly no later than January 1, 2009."
SECTION 2. This act takes effect upon approval by the Governor.
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