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Indicates Matter Stricken
Indicates New Matter
S. 272
STATUS INFORMATION
General Bill
Sponsors: Senator Senn
Document Path: l:\s-res\ss\004cate.kmm.ss.docx
Introduced in the Senate on January 8, 2019
Currently residing in the Senate Committee on Finance
Summary: Sales tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/12/2018 Senate Prefiled
12/12/2018 Senate Referred to Committee on Finance
1/8/2019 Senate Introduced and read first time (Senate Journal-page 162)
1/8/2019 Senate Referred to Committee on Finance
(Senate Journal-page 162)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND ARTICLE 9, CHAPTER 36, TITLE 12 OF THE 1976 CODE, RELATING TO SALES TAX, BY ADDING SECTION 12-36-915, TO PROVIDE THAT A BUSINESS THAT CHARGES A FEE FOR THE SERVICE OF FOOD, BEVERAGES, OR A COMBINATION THEREOF AND THAT PAID SALES TAX ON THE FOOD OR BEVERAGES WHEN PURCHASED AT RETAIL IS NOT IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 9, Chapter 36, Title 12 is amended by adding:
"Section 12-36-915. A business that charges a fee for the service of food, beverages, or a combination thereof and that paid sales tax on the food or beverages when purchased at retail is not in the business of selling tangible personal property at retail."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
January 18, 2019 at 3:22 PM