South Carolina General Assembly
118th Session, 2009-2010

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H. 4178

STATUS INFORMATION

General Bill
Sponsors: Rep. M.A. Pitts
Document Path: l:\council\bills\bbm\9427htc10.docx

Introduced in the House on January 12, 2010
Currently residing in the House Committee on Ways and Means

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  11/17/2009  House   Prefiled
  11/17/2009  House   Referred to Committee on Ways and Means
   1/12/2010  House   Introduced and read first time HJ-19
   1/12/2010  House   Referred to Committee on Ways and Means HJ-20

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

11/17/2009

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

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ALLOWED FARM MACHINERY USED IN PLANTING, CULTIVATING, OR HARVESTING FARM CROPS TO MACHINERY AND CERTAIN VEHICLES USED IN COMMERCIAL ANIMAL HUSBANDRY AND TO GIVE THIS ADDITIONAL EXEMPTION RETROACTIVE APPLICATION.

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

SECTION    1.    Section 12-36-2120(16) of the 1976 Code is amended to read:

"(16)(a)    farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms,; and

(b)    machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale;

(c)    machinery, including replacement parts and attachments used exclusively in commercial animal husbandry operations. For purposes of this subitem, machinery includes all terrain vehicles (ATV's).

This exemption The exemptions allowed by this item does do not include automobiles or trucks;"

SECTION    2.    This act takes effect upon approval by the Governor and applies for otherwise taxable sales, leases, and uses made after 2006.

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