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COMMITTEE REPORT
April 24, 2008
H. 4355
Introduced by Reps. Harrell, Kirsh, Bales, Lowe, E.H. Pitts, Cotty, Mahaffey and Battle
S. Printed 4/24/08--H.
Read the first time January 8, 2008.
To whom was referred a Bill (H. 4355) to amend Sections 4-10-20, 4-10-350, 4-10-580, and 4-37-30, all as amended, Code of Laws of South Carolina, 1976, relating to the local option sales tax, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass with amendment:
Amend the bill, as and if amended, by adding a penultimate SECTION appropriately numbered to read:
/ SECTION __. A. Article 5, Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-580. When the tax return required pursuant to this article and the taxes due on it are paid in full on or before the final due date, the taxpayer is allowed a discount as follows:
(1) on taxes shown to be due by the return of less than one hundred dollars, three percent;
(2) on taxes shown to be due by the return of one hundred dollars or more, two percent.
In no case is a discount allowed if the return or the tax on it is received after the due date. The discount permitted a single taxpayer, regardless of the number of locations in the municipality or county, under this section may not exceed three thousand dollars during any one state fiscal year."
B. Article 7, Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-780. When the tax return required pursuant to this article and the taxes due on it are paid in full on or before the final due date, the taxpayer is allowed a discount as follows:
(1) on taxes shown to be due by the return of less than one hundred dollars, three percent;
(2) on taxes shown to be due by the return of one hundred dollars or more, two percent.
In no case is a discount allowed if the return or the tax on it is received after the due date. The discount permitted a single taxpayer, regardless of the number of locations in the municipality or county, under this section may not exceed three thousand dollars during any one state fiscal year."
C. Notwithstanding the general effective date of this act, this section takes effect January 1, 2009, and applies for tax returns due to be filed for taxable periods beginning after December, 2008. /
Renumber sections to conform.
Amend title to conform.
DANIEL T. COOPER for Committee.
TO AMEND SECTIONS 4-10-20, 4-10-350, 4-10-580, AND 4-37-30, ALL AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL OPTION SALES TAX, THE CAPITAL PROJECT SALES TAX, THE PERSONAL PROPERTY TAX EXEMPTION SALES TAX, AND THE TRANSPORTATION INFRASTRUCTURE SALES TAX, SO AS TO EXEMPT FROM THESE TAXES UNPREPARED FOOD ITEMS ELIGIBLE FOR PURCHASE WITH UNITED STATES DEPARTMENT OF AGRICULTURE FOOD COUPONS AND MAKE THIS EXEMPTION APPLY PROSPECTIVELY; AND TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO ALLOW A COUNTY GOVERNING BOARD BY ORDINANCE TO EXTEND THE STATE SALES TAX EXEMPTION FOR FOOD ITEMS TO A LOCALLY IMPOSED SALES AND USE TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 4-10-20 of the 1976 Code, as last amended by Act 151 of 1997, is further amended to read:
"Section 4-10-20. A county, upon referendum approval, may levy a sales and use tax of one percent on the gross proceeds of sales within the county area which are subject to tax under Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The sale of items with a maximum tax levied in accordance with Section 12-36-2110 and Article 17 of Chapter 36 of Title 12 is exempt from the local sales and use tax. Unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the tax imposed pursuant to this article. The adopted rate also applies to tangible personal property subject to the use tax in Section 12-36-1310. Taxpayers required to remit taxes under Section 12-36-1310 shall identify the county or municipality in the county area in which tangible personal property purchased at retail is stored, used, or consumed in this State. Utilities are required to report sales in the county or municipality in which consumption of the tangible personal property occurs. A taxpayer subject to the tax imposed by Section 12-36-920, who owns or manages rental units in more than one county or municipality, shall report separately in his sales tax return the total gross proceeds from business done in each county or municipality."
SECTION 2. Section 4-10-350(B) of the 1976 Code, as added by Act 138 of 1997, is amended to read:
"(B) The tax authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this article. Unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the tax imposed pursuant to this article. The tax imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12."
SECTION 3. Section 4-10-580(B) of the 1976 Code, as added by Section 99, Part II, Act 387 of 2000, is amended to read:
"(B) The tax authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this article. Unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the tax imposed pursuant to this article. The tax imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12."
SECTION 4. Section 4-37-30(A)(9) of the 1976 Code, as last amended by Act 368 of 2000, is further amended to read:
"(9) The tax authorized by this section is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable jurisdiction which are subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this section. The gross proceeds of the sale of food lawfully purchased with Unprepared food items eligible for purchase with United States Department of Agriculture food stamps coupons are exempt from the tax imposed by this section. The tax imposed by this section also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12."
SECTION 5. Section 12-36-2120(75) of the 1976 Code, as added by Act 115 of 2007, is amended to read:
"(75)(a) unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons. Except as provided in subsection (b) of this item However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter.
(b) If a locally imposed sales and use tax administered by the South Carolina Department of Revenue currently applies to food items exempt from state sales and use tax pursuant to subitem (1) of this item, the governing body of the county imposing that local sales and use tax by ordinance may extend that state sales and use tax exemption to the local sales and use tax imposed in the county. The exemption ordinance takes effect on the first day of the third month following the month in which the county files a certified copy of the exemption ordinance with the director of the South Carolina Department of Revenue."
SECTION 6. This act takes effect upon approval by the Governor, but the amendments to Sections 4-10-20, 4-10-350(B), 4-10-580(B), and 4-37-30(A)(9) of the 1976 Code contained in this act apply with respect to local sales and use taxes imposed or reimposed on or after that date.
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