South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

H. 3376

STATUS INFORMATION

General Bill
Sponsors: Reps. Hixon, Taylor and Forrest
Document Path: l:\council\bills\nbd\11048dg21.docx

Introduced in the House on January 12, 2021
Currently residing in the House Committee on Ways and Means

Summary: Admissions tax, exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/9/2020  House   Prefiled (House Journal-page 3)
   12/9/2020  House   Referred to Committee on Ways and Means
   1/12/2021  House   Introduced and read first time (House Journal-page 176)
   1/12/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 176)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/9/2020

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN NONPROFIT BUSINESS LEAGUES AND CHAMBERS OF COMMERCE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-21-2420 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

    "( )    on admissions charged by business leagues or chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, which are not organized for profit, and no part of whose earnings inure to the benefit of any private shareholder or individual;"

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on January 26, 2021 at 10:22 AM