Download This Version in Microsoft Word format
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.
This web page was last updated on November 10, 2021 at 1:50 PM