Current StatusView additional legislative information at the LPITS web site.Bill Number: 438 Ratification Number: 131 Act Number 88 Introducing Body: Senate Subject: Admissions tax exemptions to boats which charge a fee for pleasure fishing, excursion, sight-seeing and private charter.
(A88, R131, S438)
AN ACT TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ADMISSIONS TAX SO AS TO EXEMPT ADMISSIONS TO BOATS WHICH CHARGE A FEE FOR PLEASURE FISHING, EXCURSION, SIGHT-SEEING AND PRIVATE CHARTER.
Be it enacted by the General Assembly of the State of South Carolina:
Exemptions for admission tax
Section 1. Section 12-21-2420 of the 1976 Code, as last amended by Act 605 of 1978, is further amended by adding after item (12):
"(13) On admissions to boats which charge a fee for pleasure fishing, excursion, sight-seeing and private charter."
Time effective
Section 2. This act shall take effect upon approval by the Governor.