S 1134 Session 110 (1993-1994)
S 1134 General Bill, By G. Smith, Ford, Glover, Hayes, Jackson, Leatherman,
Mescher, T.W. Mitchell, Patterson, Rankin, L.E. Richter, M.T. Rose, Short,
Thomas, Waldrep and Washington
Similar(H 5014)
A Bill to amend Section 12-27-270, as amended, Code of Laws of South Carolina,
1976, relating to the exemption from the tax on gasoline sales for state-owned
school buses and other pupil transportation programs, and Section 12-29-325,
relating to exemptions from the tax on fuel, so as to extend the exemption to
buses used in the Head Start Program.
02/08/94 Senate Introduced and read first time SJ-4
02/08/94 Senate Referred to Committee on Finance SJ-4
05/09/94 Senate Recalled from Committee on Finance SJ-12
05/10/94 Senate Read second time SJ-23
05/11/94 Senate Read third time and sent to House SJ-97
05/12/94 House Introduced and read first time HJ-5
05/12/94 House Referred to Committee on Ways and Means HJ-5
Indicates Matter Stricken
Indicates New Matter
RECALLED
May 9, 1994
S. 1134
Introduced by SENATORS Greg Smith, Rose, Washington, Ford, Mescher,
Glover, Short, Jackson, Waldrep, Richter, Mitchell, Patterson, Rankin,
Hayes, Leatherman and Thomas
S. Printed 5/9/94--S.
Read the first time February 8, 1994.
STATEMENT OF ESTIMATED FISCAL
IMPACT
A bill to amend Section 12-27-270, as amended, relating to the
exemption from the tax on gasoline sales for state-owned school buses and
other pupil transportation programs, and Section 12-29-325, relating to
exemptions from the tax on fuel, so as to extend the exemption to buses
used in the head start program.
This bill would reduce general fund motor fuel tax collections by $7,000
and would reduce Highway Trust Fund revenue by approximately $105,000
per year.
Information on motor fuel usage on a statewide basis is unavailable.
Approved By:
A. Crawford Clarkson, Jr.
S.C. Department of Revenue
A BILL
TO AMEND SECTION 12-27-270, AS AMENDED, CODE OF LAWS OF
SOUTH CAROLINA, 1976, RELATING TO THE EXEMPTION FROM
THE TAX ON GASOLINE SALES FOR STATE-OWNED SCHOOL
BUSES AND OTHER PUPIL TRANSPORTATION PROGRAMS, AND
SECTION 12-29-325, RELATING TO EXEMPTIONS FROM THE TAX
ON FUEL, SO AS TO EXTEND THE EXEMPTION TO BUSES USED IN
THE HEAD START PROGRAM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-27-270 of the 1976 Code, as last amended by Act
181 of 1993, is further amended to read:
"Section 12-27-270. Gasoline purchased for and used in state-owned school buses, and in state-owned administrative and
service vehicles used in the pupil transportation program, and in buses
owned by agencies administering Head Start programs, as described in the
Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L.
No. 97-35 of 1975, and as regulated in 45 C.F.R. Part 1301, shall be
exempt from state gasoline taxes. The State Board of Education, together
with the Department of Transportation, and the Department of
Revenue and Taxation, and the agencies administering the Head Start
programs shall determine the method and procedure for the
administration of this section."
SECTION 2. Section 12-29-325 of the 1976 Code is amended to read:
"Section 12-29-325. For the purposes of this chapter, motor fuels
purchased for and used in state-owned school buses, and
in state-owned administrative and service vehicles used in the pupil
transportation program, and in buses owned by agencies administering
Head Start programs, as described in the Head Start Act, Sections 635-657,
Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, as amended, and
as regulated in 45 C.F.R. Part 1301, shall be exempt from state motor
fuel taxes."
SECTION 3. This act takes effect upon approval by the Governor.
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