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H. 4678
STATUS INFORMATION
General Bill
Sponsors: Reps. Yow, Henegan, Johnson, Atkinson, Clemmons, Duckworth, Fry, Hewitt, Jordan and Lowe
Document Path: l:\council\bills\bbm\9741dg18.docx
Introduced in the House on January 24, 2018
Currently residing in the House Committee on Ways and Means
Summary: Use tax exemptions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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1/24/2018 House Introduced and read first time (House Journal-page 29)
1/24/2018 House Referred to Committee on Ways and Means
(House Journal-page 29)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-2130, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE USE TAX, SO AS TO EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2130 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) an all-terrain vehicle purchased or leased from sources outside of this State for which the purchaser can prove that sales tax on the vehicle was paid in another state."
SECTION 2. This act takes effect upon approval by the Governor and applies to purchases made after 2015. A taxpayer who paid such use tax, including interest and penalties, after 2015 is entitled to a refund.
This web page was last updated on
January 26, 2018 at 2:45 PM