A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2110, RELATING TO THE MAXIMUM TAX ON THE SALE OF CERTAIN ITEMS, SO AS TO INCLUDE MUSICAL EQUIPMENT PURCHASED BY CERTAIN RELIGIOUS ORGANIZATIONS.

 

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

 

SECTION 1.  Section 12-36-2110(C) of the S.C. Code is amended to read:

 

    (C) For the sale of each musical instrument, musical equipment, or each piece of office equipment, purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3), the maximum tax imposed by this chapter is three hundred dollars. The musical instrument, musical equipment, or office equipment must be located on church property and used exclusively for the organizations exempt purpose. The religious organization must furnish to the seller an affidavit on forms prescribed by the department. The affidavit must be retained by the seller.

 

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

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