South Carolina General Assembly
124th Session, 2021-2022

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Bill 4504

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Indicates New Matter

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

A BILL

TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM SALES TAX, SO AS TO PROVIDE THAT A WATERCRAFT TRAILER AND A WATERCRAFT MOTOR MAY NOT BE TAXED MORE THAN THE MAXIMUM TAX.

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

SECTION    1.    Section 12-36-2110(A)(1)(d) of the 1976 Code is amended to read:

    "(d)    boat, watercraft trailer or other wheeled apparatus designed for the regular transportation of watercraft, and watercraft motor;"

SECTION    2.    This act takes effect upon approval by the Governor and first applies on July 1, 2022.

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