H 2684 Session 107 (1987-1988)
H 2684 General Bill, By Fair
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
12-35-555 so as to provide that the sales tax on a sale of a new or used
automobile in this State to a resident of another state who intends to
register the vehicle in his state of residence is the tax that would be due on
the sale in the purchaser's state of residence but not more than the sales tax
that would otherwise be on the sale in this State, to amend the 1976 Code by
adding Section 12-35-815 so as to allow as a credit against use tax due the
amount of sales tax paid on tangible personal property purchased in another
state for use in this State if the state of purchase allows a similar credit,
and to amend Section 12-35-550, as amended, relating to exemptions from the
sales tax, so as to delete the exemption for sales of vehicles purchased in
this State by nonresidents for immediate use in another state.
03/18/87 House Introduced and read first time HJ-1125
03/18/87 House Referred to Committee on Ways and Means HJ-1125
04/15/87 House Tabled in committee
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