South Carolina Legislature


 

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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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