H 3564 General Bill, By Carnell, Bales, Allen, Barfield, Breeland, Clyburn, 
Cobb-Hunter, Cooper, Delleney, Emory, Govan, J. Hines, M. Hines, Howard, 
Klauber, Littlejohn, Lloyd, Mack, McCraw, W. McLeod, J.H. Neal, Neilson, Ott, 
Parks, Phillips, Pinckney, Rhoad, Riser, Sharpe, Stille, Taylor, Whipper and 
Wilder
 A BILL TO AMEND SECTION 12-36-2110, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE MAXIMUM TAX ON THE SALE OF SPECIFIED ITEMS, SO AS TO PLACE A
 THREE HUNDRED DOLLAR SALES TAX CAP ON THE SALE OF CHURCH FURNITURE WHEN THE
 FURNITURE IS LOCATED IN THE CHURCH AND USED FOR CHURCH PURPOSES.

   02/18/99  House  Introduced and read first time HJ-4
   02/18/99  House  Referred to Committee on Ways and Means HJ-4

TO AMEND SECTION 12-36-2110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM TAX ON THE SALE OF SPECIFIED ITEMS, SO AS TO PLACE A THREE HUNDRED DOLLAR SALES TAX CAP ON THE SALE OF CHURCH FURNITURE WHEN THE FURNITURE IS LOCATED IN THE CHURCH AND USED FOR CHURCH PURPOSES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2110(C) of the 1976 Code, as added by Act 612 of 1990, is amended to read:

"(C) For the sale of each musical instrument, or each piece of office equipment, or each piece of furniture purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3), the maximum tax imposed by this chapter is three hundred dollars. The musical instrument, or office equipment, or furniture must be located on church property in the church sanctuary or in church office, classroom, or fellowship space and used exclusively for the organizations exempt purpose., excluding a parsonage and excluding office, classroom, or fellowship space not used exclusively by the religious organization to further its exempt purpose. The religious organization must furnish to the seller an a conforming affidavit on a forms form prescribed by the commission. The affidavit must be retained by the seller."

SECTION 2. This act takes effect upon approval by the Governor for sales or use made on or after July 1, 1999.