South Carolina General Assembly
118th Session, 2009-2010

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Indicates Matter Stricken
Indicates New Matter

H. 4465

STATUS INFORMATION

General Bill
Sponsors: Rep. Bowers
Document Path: l:\council\bills\ggs\22386htc10.docx

Introduced in the House on January 28, 2010
Currently residing in the House Committee on Ways and Means

Summary: Sales tax exemption

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   1/28/2010  House   Introduced and read first time HJ-6
   1/28/2010  House   Referred to Committee on Ways and Means HJ-6

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/28/2010

(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 DELETE THE EXEMPTION ALLOWED IN THE EXCHANGE OF ACCOMMODATIONS IN THE CASE OF TIME SHARE UNITS.

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

SECTION    1.    Section 12-36-2120(31) of the 1976 Code is amended to read:

"(31)    vacation time sharing plans, vacation multiple ownership interests, and exchanges of interests in vacation time sharing plans and vacation multiple ownership interests as provided by Chapter 32, of Title 27, and but this exemption does not extend to any other exchange of such accommodations in which the accommodations to be exchanged are the primary consideration;"

SECTION    2    This act takes effect July 1, 2010.

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