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H. 3095
STATUS INFORMATION
General Bill
Sponsors: Reps. McCravy and Pitts
Document Path: l:\council\bills\bbm\9546dg17.docx
Introduced in the House on January 10, 2017
Currently residing in the House Committee on Ways and Means
Summary: Portable toilets
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/15/2016 House Prefiled
12/15/2016 House Referred to Committee on Ways and Means
1/10/2017 House Introduced and read first time (House Journal-page 71)
1/10/2017 House Referred to Committee on Ways and Means
(House Journal-page 71)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT FROM THE SALES AND USE TAX ALL OF THE GROSS PROCEEDS OF THE LEASE OF A PORTABLE TOILET INCLUDING GROSS PROCEEDS ATTRIBUTABLE TO SERVICE OR OTHER MAINTENANCE PROVIDED WITH THE LEASE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(62) of the 1976 Code is amended to read:
"(62) seventy percent of the gross proceeds of the rental or lease of portable toilets, including gross proceeds attributable to service or other maintenance for the portable toilet provided incident to the lease, however described or billed;"
SECTION 2. This act takes effect upon approval by the Governor and applies for all leases of portable toilets executed on or after this date, and it applies retroactively to all such leases in any period remaining open by law or agreement for assessment of taxes as of the date the Governor approves this act.
This web page was last updated on
January 11, 2017 at 12:18 PM