South Carolina General Assembly
119th Session, 2011-2012

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H. 3219

STATUS INFORMATION

General Bill
Sponsors: Reps. D.C. Moss and G.R. Smith
Document Path: l:\council\bills\bbm\9898htc11.docx

Introduced in the House on January 11, 2011
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
-------------------------------------------------------------------------------
  12/14/2010  House   Prefiled
  12/14/2010  House   Referred to Committee on Ways and Means
   1/11/2011  House   Introduced and read first time (House Journal-page 87)
   1/11/2011  House   Referred to Committee on Ways and Means 
                        (House Journal-page 87)

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/14/2010

(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 EXTEND THE EXEMPTION ALLOWED FARM MACHINERY, REPLACEMENT PARTS, AND ATTACHMENTS TO MACHINERY, REPLACEMENT PARTS, AND ATTACHMENTS USED IN THE COMMERCIAL BREEDING AND RAISING OF CATTLE, HORSES, AND OTHER LIVESTOCK FOR SALE.

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)    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 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. The exemption allowed by this item extends to machinery and replacement parts and attachments used in breeding and raising of cattle, horses, and other livestock for sale.

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

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

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