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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXEMPT FROM SALES AND USE TAX TANGIBLE PERSONAL PROPERTY SOLD TO PUBLIC SCHOOLS AND PUBLIC SCHOOL DISTRICTS IN THIS STATE.
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:
"( ) tangible personal property sold to public schools and public school districts in this State."
SECTION 2. This act takes effect on the first day of the first month following approval by the Governor.
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