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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 ADD ITEMS PURCHASED BY A RELIGIOUS ORGANIZATION.
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:
"( ) items purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3). The item must be used exclusively for the organizations exempt purpose."
SECTION 2. This act takes effect after December 31, 2015.
This web page was last updated on January 13, 2015 at 1:24 PM