Download This Version in Microsoft Word format
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS GENERALLY INCLUDING THE EXEMPTION FOR THE SALE OF NATURAL GAS, LP GAS, AND ELECTRICITY TO PRODUCE CERTAIN AGRICULTURAL PRODUCTS OR ANIMALS, SO AS TO PROVIDE THAT THIS EXEMPTION EXTENDS TO THE SALE OF PROPANE GAS FOR THESE PURPOSES AND TO PROVIDE THAT THE SALE OF THESE GASES OR ELECTRICITY TO PRODUCE IN GREENHOUSES AGRICULTURAL PLANTS THAT ARE SUBSEQUENTLY REPLANTED IS ALSO EXEMPT FROM THE SALES TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(32) of the 1976 Code is further amended to read:
"(32) natural, propane, liquefied petroleum gas, and electricity used exclusively in the production of poultry, livestock, swine, and milk and to produce in greenhouses agricultural plants that subsequently are replanted;"
SECTION 2. This act takes effect July 1, 2003.
This web page was last updated on Thursday, June 25, 2009 at 9:33 A.M.