Current Status Bill Number:3976 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970410 Primary Sponsor:Hamilton All Sponsors:Hamilton, F. Smith, Loftis, Sandifer, Young-Brickell, Easterday, Allison, Miller, Sheheen, Gourdine, Barrett, Leach and McLeod Drafted Document Number:dka\4310mm.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales and use tax, catalog sales; when to file return for tax; Taxation
Body Date Action Description Com Leg Involved
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House 19970410 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-36-1360, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO FILING A RETURN FOR AND PAYING OF TAX ON CATALOG SALES AND SALES TRANSACTED OUTSIDE THIS STATE FOR STORAGE, USE, OR OTHER CONSUMPTION IN THIS STATE, SO AS TO REQUIRE FILING A RETURN FOR THE TAX WHEN THE TAX LIABILITY IS IN EXCESS OF FIFTY DOLLARS FOR A SINGLE SALE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-1360 of the 1976 Code is amended to read:
"Section 12-36-1360. Every A person liable for the use tax in an amount of more than fifty dollars for a purchase by catalog or outside this State for storage, use, or other consumption in this State under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter."
SECTION 2. This act takes effect upon approval by the Governor.