H 3409 General Bill, By T.G. Mangum, B.L. Hendricks, S.H. Howard and Kirsh

Similar(S 691)
 A Bill to amend Section 12-35-110, as amended, and Sections 12-35-30,
 12-35-40, 12-35-100 and 12-35-120, Code of Laws of South Carolina, 1976,
 relating to definitions regarding retail license, sales and use taxes, so as
 to add lease or rental of tangible personal property to the definition of
 sales; to amend Section 12-35-810, relating to the imposition and rate of the
 use tax, so as to redefine the imposition of the tax; to amend Section
 12-35-820, relating to exemptions from the use tax, so as to delete the
 language in Item (1) which further exempts tangible personal property "on
 which the tax has been paid by the seller or retailer thereof"; to amend
 Section 12-35-830, relating to the requirement of a retail license for sellers
 engaged in making retail sales of tangible personal property for storage, use
 or other consumption in this State, so as to require a retailer to obtain a
 use tax registration instead of a retail license; and to repeal Section
 12-35-840, relating to registration by mail order houses for use tax purposes.
   01/21/82  House  Introduced and read first time HJ-298
   01/21/82  House  Referred to Committee on Ways and Means HJ-299