(D) In determining whether or not the limits established by
Section 56-5-4130 or 56-5-4140 have been exceeded, the scaled
weights of the gross weight of vehicles and combinations of
vehicles are deemed to be not closer than ten percent to the true
gross weight, except as otherwise provided in Section 56-5-4140.
(E) Magistrates have jurisdiction of violations of this section.
All monies collected pursuant to Section 56-5-4160 must be
forwarded to the department by the magistrate within forty-five
days for deposit in the state highway fund. Of the monies
collected pursuant to subsection (B), the department shall use
this money for upgrading and refurbishing existing weigh stations,
including adequate night lighting for enforcement activities and
any other safety measures that the department considers necessary.
The fine may be deposited with the arresting officer or anyone
else the department may designate. The fine must be deposited in
full or other arrangements satisfactory to the department for
payment must be made before the operator is allowed to move the
vehicle. If there is no conviction, the fine must be returned to
the owner promptly.
'Conviction' as used in this section, also includes the entry of
a plea of guilty or nolo contendere and the forfeiture of bail or
collateral deposited to secure a defendant's presence in court.
If the fine is not paid in full to the department within forty-
five days after conviction, the license and registration of the
vehicle found to exceed the limits imposed by Section 56-5-4130 or
56-5-4140 must be suspended. The owner of the vehicle immediately
shall return the license and registration of the vehicle to the
department. If a person fails to return them as provided in this
section, the department may secure possession of them by a
commissioned trooper. The suspension continues until the fine is
paid in full.
(F) The department shall provide for a separate uniform citation
to be used by the Size and Weight Division. The uniform citation
must be used for all size and weight violations which the Size and
Weight Division primarily is responsible for enforcing.
(G) The issuance of a uniform citation to the operator of a
vehicle for a violation of this section constitutes notice to the
owner of the violation. The uniform citation must include the
following language in bold letters to be printed across the bottom
of the citation 'THE ISSUANCE OF SIZE AND WEIGHT UNIFORM CITATION
TO THE OPERATOR OF A VEHICLE CONSTITUTES NOTICE TO THE OWNER OF A
SIZE AND WEIGHT VIOLATION'."
SECTION 49
Deleted
SECTION 50
Deleted
SECTION 51
Deleted
SECTION 52
TO AMEND SECTION 2-7-105 OF THE 1976 CODE, RELATING TO THE YEARS
WHEN CAPITAL IMPROVEMENT BONDS MAY BE AUTHORIZED, SO AS TO PROVIDE
THAT BONDS MAY BE AUTHORIZED IN ODD RATHER THAN EVEN-NUMBERED
YEARS.
Section 2-7-105 of the 1976 Code is amended to read:
"Section 2-7-105. State capital improvement bonds may be
authorized by the General Assembly in odd-numbered years."
SECTION 53
Deleted
SECTION 54
Deleted
SECTION 55
Deleted
SECTION 56
TO AMEND THE 1976 CODE BY ADDING SECTION 44-7-345 SO AS TO
PROHIBIT LICENSED COMMUNITY RESIDENTIAL CARE FACILITIES RECEIVING
PUBLIC FUNDS FROM DENYING ADMISSIONS OR SERVICES BASED ON RACE,
COLOR, NATIONAL ORIGIN, QUALIFIED HANDICAP, SEX, OR AGE.
A. Chapter 7, Title 44 of the 1976 Code is amended by adding:
"Section 44-7-345. Community residential care facilities
licensed pursuant to this article which receive public funds,
including funds appropriated in Part I of the appropriation act,
directly or indirectly, including those instances where payment of
an optional state supplement from the South Carolina Department of
Social Services is made to a resident, their designated
representative payee, or guardian, rather than directly to a
facility, may not deny admission or services to an individual on
the basis of race, color, national origin, qualified handicap,
sex, or age."
B. This section takes effect July 1, 1990.
SECTION 57
Deleted
SECTION 58
Deleted
SECTION 59
Deleted
SECTION 60
TO AMEND THE 1976 CODE BY ADDING SECTION 1-19-270 SO AS TO PROVIDE
FOR THE DISTRIBUTION OF "A DIRECTORY OF STATE BOARDS, COMMISSIONS,
DEPARTMENTS, AGENCIES, AND COMMITTEES" BY THE REORGANIZATION
COMMISSION AND FOR THE REVENUE IT GENERATES.
The 1976 Code is amended by adding:
"Section 1-19-270. (A) The commission shall provide a
complimentary copy of 'A Directory of State Boards, Commissions,
Departments, Agencies, and Committees' to each member of the
General Assembly, the Governor, Lieutenant Governor, and each
state board, commission, department, agency, and committee listed
in the directory.
(B) The commission shall charge, for additional copies, an
amount to cover the cost of printing and expenses of postage and
shipment of the directory to those who purchase it.
(C) Revenue generated from the sale of the directory may be
retained and expended by the commission to reimburse it for the
printing of the directory and to pay the expenses of postage and
shipping to those who purchase it. A balance in the sale of the
directory account may be carried forward and expended for the same
purpose."
SECTION 61
TO AMEND SECTION 56-3-840 OF THE 1976 CODE RELATING TO THE
DELINQUENT REGISTRATION AND LICENSING OF MOTOR VEHICLES, SO AS TO
EXEMPT CERTAIN CAMPERS AND TRAVEL TRAILERS.
Section 56-3-840 of the 1976 Code is amended to read:
"Section 56-3-840. The owner of every vehicle required to be
registered and licensed under the provisions of this chapter who
fails to register and license the vehicle and pay the specified
fees or renewal, when and as required, upon registering the
vehicle shall pay to the department a delinquency penalty fee of
five dollars. If the owner is delinquent by more than thirty days
he shall pay a delinquency penalty fee of ten dollars to the
department. If the owner is delinquent by more than ninety days,
he shall pay a delinquency penalty fee of twenty-five dollars to
the department. However, there is no delinquency penalty fee for
campers and travel trailers subject to the registration fee under
Section 56-3-720.
A person who drives, moves, or operates on a highway a vehicle
for which a registration and license are required but have not
been obtained within thirty days of the date when required is
guilty of a misdemeanor."
*SECTION 62
TO AMEND SECTIONS 56-3-376 AND 56-3-660, AS AMENDED, OF THE 1976
CODE, RELATING TO REGISTRATION AND LICENSING OF TRUCKS, TRAILERS,
AND SEMITRAILERS, SO AS TO CHANGE REGISTRATION AND LICENSING DATES
OF CERTAIN MOTOR VEHICLES.
A. Section 56-3-376 of the 1976 Code is amended to read:
"Section 56-3-376. All vehicles except those vehicles
designated in Section 56-3-375 and in Section 56-3-780 are
designated as distinct classifications and must be assigned an
annual registration period as follows:
Classification (1). Vehicles for which the annual
registration fee is eighty dollars or more. The department may
register and license a vehicle for which the annual registration
fee is eighty dollars or more for a semiannual or one-half year
beginning on April first and ending on September thirtieth of the
same year upon application to the department by the owner and the
payment of one-half of the specified annual fee. The license and
registration fee for vehicles in this classification which are
registered for the remaining eleven months or less of the twelve-
month license year ending on March thirty-first or the remaining
five months or less for the one-half period ending on September
thirtieth is the proportionate part of the specified annual fee
for the remainder of the year or one-half year based on one-
twelfth of the specified twelve-month fee for every month or part
of a month remaining in such registration and license year or one-
half year.
Semiannual or half-year registrations and licenses for the
first period from April first to September thirtieth expire at
midnight on September thirtieth of the same year and no person
shall drive, move, or operate a vehicle upon a highway after the
expiration of the registration and license until the vehicle is
registered and licensed for the then current period. Trucks,
truck tractors, or road tractors having a load capacity of not
more than one ton with an empty or unloaded weight of over four
thousand pounds and trucks, truck tractors, or road tractors with
a load capacity of not more than two tons and with an empty or
unloaded weight of over four thousand pounds must also be placed
in this classification but may not be registered for less than a
full annual period.
Classification (2). Other vehicles. All other vehicles
except those vehicles described in Section 56-3-375 and
classification (1) of this section are assigned an annual
registration which begins on December first of each year and
expires on November thirtieth of the next year except those
vehicles defined in Section 56-3-700 whose registration begins on
April first of each year and expires on March thirty-first of each
year."
B. The first paragraph of Section 56-3-660 of the 1976 Code is
amended to read:
"The determination of gross vehicle weight for the purpose of
registering and licensing self-propelled property carrying
vehicles is the empty weight of the vehicle or combination of
vehicles and the heaviest load to be transported by the vehicle or
combination of vehicles as declared by the registered owner. All
determinations of weight must be made in units of one thousand
pounds or major fraction of one thousand pounds. The declared
gross vehicle weight applies to all self-propelled property
carrying vehicles operating in tandem with trailers or
semitrailers except that the gross weight of a trailer or
semitrailer is not required to be included when the operation is
to be in tandem with a self-propelled property carrying vehicle
which is licensed for six thousand pounds or less gross weight and
the gross vehicle weight of the combination does not exceed nine
thousand pounds. The department may register and license a
vehicle of this classification for which the annual
registration and license fee is eighty dollars or more for a
semiannual or one-half year beginning on April first and ending on
September thirtieth of the same year upon application to the
department by the owner and the payment of the appropriate fees.
The registration and license fee for vehicles in this
classification which are registered for the remaining eleven
months or less of the twelve-month year ending on March thirty-
first or the remaining five months or less for the one-half period
ending on September thirtieth is the proportionate part of the
specified annual fee for the remainder of the year or one-half
year based on one-twelfth of the specified twelve-month fee for
every month or part of a month remaining in the registration and
license year or one-half year. No proportionate fee may be
reduced lower than ten dollars. Each person making application
for a registration and license for a motor vehicle of this
classification shall declare the true unloaded or empty weight of
every such vehicle."
C. For the initial registration after the effective date of the
amendments of Sections 56-3-376 and 56-3-660, as contained in this
section, the department shall require the appropriate amount of
registration fees and ad valorem tax assessment for the vehicles
of this classification to facilitate the changes of expiration
dates.
* Indicates those vetoes sustained by the General Assembly June
19, 1990. (Provisions printed in italic boldface were vetoed by
the Governor June 13, 1990.)
SECTION 63
TO AMEND THE 1976 CODE BY ADDING SECTION 8-11-46 SO AS TO PROVIDE
THAT AN EMPLOYEE OF A STATE AGENCY TRANSFERRING TO A SCHOOL
DISTRICT OF THIS STATE OR A SCHOOL DISTRICT EMPLOYEE TRANSFERRING
TO A STATE AGENCY IS PERMITTED TO TRANSFER TO AND RETAIN AT HIS
NEW EMPLOYER ALL SICK LEAVE HE ACCUMULATED AT HIS FORMER EMPLOYER
REGARDLESS OF HIS EMPLOYMENT STATUS AT THE NEW EMPLOYER.
The 1976 Code is amended by adding:
"Section 8-11-46. An employee of a state agency transferring to
a school district of this State or a school district employee
transferring to a state agency is permitted to transfer to and
retain at his new employer all sick leave he accumulated at his
former employer regardless of his employment status at the new
employer."
SECTION 64
TO AMEND SECTION 44-7-130, AS AMENDED, OF THE 1976 CODE, RELATING
TO DEFINITIONS USED IN THE STATE CERTIFICATION OF NEED AND HEALTH
FACILITY LICENSURE ACT, SO AS TO REVISE THE DEFINITION OF
"HOSPITAL" TO INCLUDE RESIDENTIAL TREATMENT FACILITIES FOR
CHILDREN AND ADOLESCENTS IN NEED OF MENTAL HEALTH TREATMENT WHEN
THE FACILITIES ARE PHYSICALLY A PART OF A LICENSED PSYCHIATRIC
HOSPITAL AND TO PROVIDE THAT THIS DEFINITION DOES NOT INCLUDE
FACILITIES LICENSED BY THE SOUTH CAROLINA DEPARTMENT OF SOCIAL
SERVICES.
A. Section 44-7-130(12) of the 1976 Code is amended by adding at
the end:
"'Hospital' may include residential treatment facilities for
children and adolescents in need of mental health treatment which
are physically a part of a licensed psychiatric hospital. This
definition does not include facilities which are licensed by the
Department of Social Services."
B. This section takes effect July 1, 1990.
SECTION 65
TO AUTHORIZE THE SOUTH CAROLINA EMPLOYMENT SECURITY COMMISSION TO
EXPEND UP TO FOUR HUNDRED SEVENTY-FIVE THOUSAND DOLLARS OF THE
FUNDS MADE AVAILABLE TO THE STATE UNDER SECTION 903 OF THE SOCIAL
SECURITY ACT FOR A COMMISSION OFFICE IN ABBEVILLE.
(1) The South Carolina Employment Security Commission may
expend up to four hundred seventy-five thousand dollars of the
funds made available to the State under Section 903 of the Social
Security Act for the acquisition of land or a building or the
construction of a building, or a combination of them, in
Abbeville. The use of the funds includes, but is not limited to,
acquiring land, a building, or equipment, or all three,
constructing a building, improving the acquisition, maintaining
the facilities, paving, and landscaping required for the proper
use and operation of the office by the commission.
(2) No part of the money provided for in this section may be
obligated more than two years after this section's effective date.
(3) The amount obligated pursuant to this section during any
twelve-month period beginning on July first and ending June
thirtieth may not exceed the amount by which the aggregate of the
amounts credited to the account of this State pursuant to Section
903 of the Social Security Act during the twelve-month period and
the thirty-four preceding twelve-month periods exceeds the
aggregate of the amounts obligated for administration, paid out
for benefits, and charged against the amounts credited to the
account of this State during the thirty-five fiscal years.
(4) Funds authorized to be expended under the provisions of
subsection (1) of this section may be requisitioned as needed by
the commission from the unemployment trust fund for payment of
obligations incurred pursuant to the authorization. Upon
requisition, funds must be deposited in the state's employment
security administration fund from which payments must be made.
The commission shall maintain a separate record of the deposit,
obligation, and expenditure of funds so deposited. Funds so
deposited until expended remain a part of the employment security
administration fund and, if not expended, must be returned
promptly to the account of this State in the unemployment trust
fund.
*SECTION 66
TO AMEND SECTION 57-5-70 OF THE 1976 CODE, RELATING TO THE
ACCEPTANCE OF ROADS IN THE VARIOUS COUNTY ROAD SYSTEMS INTO THE
STATE HIGHWAY SECONDARY SYSTEM, SO AS TO PROVIDE THAT THE
DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION, UPON APPROVAL BY
A MAJORITY OF A COUNTY LEGISLATIVE DELEGATION, MUST ACCEPT AN
AMOUNT NOT TO EXCEED THREE MILES OF CERTAIN ROADS INTO THE STATE
HIGHWAY SECONDARY SYSTEM, AND ALLOW THE DEPARTMENT TO DEDUCT EACH
YEAR FROM "C" FUNDS AN AMOUNT NECESSARY TO MAINTAIN THE ROADS FOR
FIVE YEARS.
A. Section 57-5-70 of the 1976 Code is amended by adding a new
paragraph at the end to read:
"Notwithstanding any other provision of law, the department
shall take over and accept as a part of the state highway
secondary system any paved roads in subdivisions of a county that
are approved by a majority of the legislative delegation from the
county and built to department standards. Mileage per year so
accepted may not exceed three miles and the department may deduct
each year from the 'C' funds allocated to the county an amount
necessary to maintain the roads for a period of five years."
B. This section takes effect July 1, 1990.
* Indicates those vetoes sustained by the General Assembly June
19, 1990. (Provisions printed in italic boldface were vetoed by
the Governor June 13, 1990.)
SECTION 67
Deleted
SECTION 68
TO AMEND SECTION 12-27-400, AS AMENDED, OF THE 1976 CODE, RELATING
TO THE DISTRIBUTION AND USE OF THE ADDITIONAL GASOLINE TAX IMPOSED
BY SECTION 12-27-240, SO AS TO PROVIDE FOR NOTIFICATION TO COUNTY
LEGISLATIVE DELEGATIONS AS TO THE BALANCE OF UNEXPENDED "C" FUNDS
FROM THE PREVIOUS FISCAL YEAR, AND PROVIDE THAT ALL UNEXPENDED "C"
FUND MONIES MUST REMAIN IN THAT ACCOUNT FOR THE SUCCEEDING FISCAL
YEAR AND MUST BE EXPENDED AS PROVIDED FOR IN SECTION 12-27-400.
A. Section 12-27-400 of the 1976 Code, as last amended by Act 119
of 1987, is further amended by adding a new paragraph at the end
to read:
"Each county legislative delegation must be notified by the
department no later than July 30 of each year as to the balance of
any unexpended 'C' funds from the previous fiscal year. All
unexpended 'C' fund monies must remain in that account for the
succeeding fiscal year and must be expended as provided for in
this section."
B. This section takes effect July 1, 1990.
SECTION 69
Deleted
SECTION 70
TO AMEND ACT 97 OF 1989, RELATING TO ENACTMENT OF THE "STATE
CONTINUING CARE RETIREMENT COMMUNITY ACT", SO AS TO CHANGE THE
EFFECTIVE DATE FROM JULY 1, 1990, TO JULY 1, 1991.
Section 2 of Act 97 of 1989 is amended to read:
"Section 2. This act takes effect July 1, 1991."
SECTION 71
Deleted
*SECTION 72
TO AMEND THE 1976 CODE BY ADDING SECTION 4-9-34 SO AS TO AUTHORIZE
THE CREATION OF A SPECIAL TAX DISTRICT AND PROVIDE FOR ITS
PURPOSES.
The 1976 Code is amended by adding:
"Section 4-9-34. (A) A special tax district may be created
in the entire unincorporated area of a county by the governing
body of that county, without the holding of a referendum or the
submission to the governing body of a petition, for the purpose of
providing one or more of the services which by law the governing
body may provide to the area. After its creation, general
obligation debt may be issued for the district, without the
holding of a referendum or the submission to the governing body of
a petition. Following notice and hearing required by law, the
governing body of a county may impose and levy ad valorem taxes
upon taxable property in the district including, but not limited
to, taxes required to retire general obligation bonds issued to
provide services.
(B) With respect to a special taxing district created in the
entire unincorporated area of a county before this section's
effective date for the purpose of providing one or more of the
services which the governing body of the county may provide by
law, the governing body, following notice and hearing required by
law and without the holding of a referendum or the submission of a
petition to the governing body, may impose and levy ad valorem
taxes on taxable property in the district and issue general
obligation debt for it.
(C) For purposes of this section, the 'entire unincorporated
area of a county' includes the entire area within the boundaries
of a county, except:
(1) areas within the boundaries of incorporated municipalities;
(2) areas within the boundaries of a special purpose district
which may provide the services for which the special taxing
district is created."
* Indicates those vetoes sustained by the General Assembly June
19, 1990. (Provisions printed in italic boldface were vetoed by
the Governor June 13, 1990.)
SECTION 73
TO AMEND SECTION 44-56-210 OF THE 1976 CODE, RELATING TO THE
ASSIGNMENT OF HEALTH INSPECTORS UNDER THE "SOUTH CAROLINA
HAZARDOUS WASTE MANAGEMENT ACT", SO AS TO PROVIDE THAT THE
DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL SHALL, IN ITS
DISCRETION, ASSIGN NOT MORE THAN TWO FULL-TIME HEALTH INSPECTORS
TO SERVE AT EACH COMMERCIAL HAZARDOUS WASTE TREATMENT, STORAGE,
AND DISPOSAL FACILITY IN ORDER TO PROTECT THE PUBLIC HEALTH AND
SAFETY AND TO PROVIDE THAT FOR ANY FACILITIES TO WHICH A FULL-TIME
INSPECTOR IS NOT ASSIGNED, THERE MUST BE ONE OR MORE INSPECTORS
WHO SHALL MONITOR THE FACILITIES ON A ROTATING BASIS.
The first paragraph of Section 44-56-210 of the 1976 Code is
amended to read:
"The Department of Health and Environmental Control shall, in
its discretion, assign not more than two full-time health
inspectors to serve at each commercial hazardous waste treatment,
storage, and disposal facility located in South Carolina for the
purpose of assuring the protection of the health and safety of the
public by monitoring the receipt and handling of hazardous waste
at these sites. For any facilities to which a full-time inspector
is not assigned, there shall be one or more inspectors who shall
monitor such facilities on a rotating basis."
SECTION 74
TO AMEND TITLE 12 OF THE 1976 CODE, RELATING TO TAXATION BY ADDING
CHAPTER 36 SO AS TO ENACT THE SOUTH CAROLINA SALES AND USE TAX
ACT; TO DELETE THE SALES TAX EXEMPTION FOR DEPARTMENT OF
CORRECTIONS CANTEEN SALES; TO PROVIDE THAT THE SALES TAX DISCOUNT
FOR TIMELY-FILED RETURNS APPLIES TO THE LOCAL SALES AND USE TAX;
TO PROVIDE THAT THE IMPOSITION OF THE LOCAL SALES AND USE TAX MUST
NOT BE TAKEN INTO ACCOUNT FOR PURPOSES OF PAYMENT OF ESTIMATED
SALES TAXES; TO AMEND TITLE 6, RELATING TO LOCAL GOVERNMENT
PROVISIONS, BY ADDING CHAPTER 4 SO AS TO PROVIDE FOR THE
ALLOCATION OF ACCOMMODATIONS TAX REVENUES; TO AMEND CHAPTER 21,
TITLE 59, RELATING TO STATE AID FOR SCHOOLS, BY ADDING ARTICLE 9
SO AS TO PROVIDE FOR THE DISTRIBUTION OF SALES, USE, AND CASUAL
EXCISE TAXES FOR SCHOOLS; TO PRESCRIBE THE DUTIES OF THE CODE
COMMISSIONER IN THE CODIFICATION OF THIS ACT; TO PROVIDE THAT,
WHERE APPROPRIATE, REFERENCES TO THE FORMER SALES AND USE TAX LAW
ARE CONSIDERED REFERENCES TO THE CHAPTER ADDED BY THIS ACT; AND TO
REPEAL CHAPTER 35, TITLE 12, RELATING TO SALES, USE,
ACCOMMODATIONS, AND CASUAL EXCISE TAXES.
A. Title 12 of the 1976 Code is amended by adding:
"CHAPTER 36
The South Carolina Sales and Use Tax Act
Article 1
Citation and Definitions
Section 12-36-5. This chapter may be cited as the South
Carolina Sales and Use Tax Act.
Section 12-36-10. The words, terms, and phrases defined in
this article have the meaning provided, except when the context
clearly indicates a different meaning.
Section 12-36-20. 'Business' includes all activities, with the
object of gain, profit, benefit, or advantage, either direct or
indirect. Subactivities of a business which produce marketable
commodities, used or consumed in the business, are taxable
transactions.
Section 12-36-30. 'Person' includes any individual, firm,
partnership, association, corporation, receiver, trustee, any
group or combination acting as a unit, the State, any state
agency, any instrumentality, authority, political subdivision, or
municipality.
Section 12-36-40. 'Taxpayer' means any person liable for taxes
under this chapter.
Section 12-36-50. 'In this State' and 'in the State' mean the
area within the borders of the State of South Carolina, including
all territories within the borders owned by or ceded to the United
States of America.
Section 12-36-60. 'Tangible personal property' means personal
property which may be seen, weighed, measured, felt, touched, or
which is in any other manner perceptible to the senses. It also
includes services and intangibles, including communications,
laundry and related services, furnishing of accommodations and
sales of electricity, the sale or use of which is subject to tax
under this chapter and does not include stocks, notes, bonds,
mortgages, or other evidences of debt.
Section 12-36-70. 'Retailer' and 'seller' include every
person:
(1) (a) selling or auctioning tangible personal property whether
owned by the person or others;
(b) furnishing accommodations to transients for a
consideration, except an individual furnishing accommodations of
less than six sleeping rooms within a single building, which is
the individual's place of abode;
(c) renting, leasing, or otherwise furnishing tangible personal
property for a consideration;
(d) operating a laundry, cleaning, dyeing, or pressing
establishment for a consideration;
(e) selling electric power or energy;
(f) selling or furnishing the ways or means for the
transmission of the voice or of messages between persons in this
State for a consideration. A person engaged in the business of
selling or furnishing the ways or means for the transmission of
the voice or messages as used in this subitem (f) is not
considered a processor or manufacturer;
(2) (a) maintaining a place of business or qualifying to do
business in this State; or
(b) not maintaining an office or location in this State but
soliciting business by direct or indirect representatives,
manufacturers' agents, distribution of catalogs, or other
advertising matter or by any other means, and by reason thereof
receives orders for tangible personal property or for storage,
use, consumption, or distribution in this State.
The commission, when necessary for the efficient administration
of this chapter, may treat any salesman, representative, trucker,
peddler, or canvasser as the agent of the dealer, distributor,
supervisor, employer, or other person under whom they operate or
from whom they obtain the tangible personal property sold by them,
regardless of whether they are making sales on their own behalf or
on behalf of the dealer, distributor, supervisor, employer, or
other person. The commission may also treat the dealer,
distributor, supervisor, employer, or other person as a retailer
for purposes of this chapter.
Section 12-36-80. 'Retailer maintaining a place of business in
this State', or any similar term, includes any retailer having or
maintaining within this State, directly or by a subsidiary, an
office, distribution house, sales house, warehouse or other place
of business, or any agent operating within this State under the
authority of the retailer or its subsidiary, regardless of whether
the business or agent is located here permanently or temporarily
or whether the retailer or subsidiary is admitted to do business
within this State.
Section 12-36-90. 'Gross proceeds of sales', or any similar
term, means the value proceeding or accruing from the sale, lease,
or rental of tangible personal property.
(1) The term includes:
(a) the proceeds from the sale of property sold on consignment
by the taxpayer;
(b) the proceeds from the sale of tangible personal property
without any deduction for:
(i) the cost of goods sold;
(ii) the cost of materials, labor, or service;
(iii) interest paid;
(iv) losses;
(v) transportation costs;
(vi) manufacturer's or importer's excise taxes imposed by
the United States; or
(vii) any other expenses.
(c) the fair market value of tangible personal property
previously purchased at wholesale which is withdrawn from the
business or stock and used or consumed in connection with the
business or used or consumed by any person withdrawing it, except
for:
(i) withdrawal of tangible personal property previously
withdrawn and taxed by such business or person;
(ii) tangible personal property which becomes an ingredient
or component part of tangible personal property manufactured or
compounded for sale;
(iii) tangible personal property replacing defective parts
under written warranty contracts if:
(A) the warranty contract is given without charge, at the
time of original purchase of the defective property,
(B) the tax was paid on the sale of the defective part or on
the sale of the property of which the defective part was a
component, and
(C) the warrantee is not charged for any labor or materials;
(iv) an automobile furnished without charge to a high school
for use solely in student driver training programs;
(v) a new motor vehicle used by a dealer as a demonstrator.
(2) The term does not include:
(a) a cash discount allowed and taken on sales;
(b) the sales price of property returned by customers when the
full sales price is refunded in cash or by credit;
(c) the value allowed for secondhand property transferred to
the vendor as a trade-in;
(d) the amount of any tax imposed by the United States with
respect to retail sales, whether imposed upon the retailer or the
consumer, except for manufacturer's or importer's excise taxes.
Section 12-36-100. 'Sale' and 'purchase' mean any transfer,
exchange, or barter, conditional or otherwise, of tangible
personal property for a consideration including:
(1) a transaction in which possession of tangible personal
property is transferred but the seller retains title as security
for payment, including installment and credit sales;
(2) a rental, lease, or other form of agreement;
(3) a license to use or consume; and
(4) a transfer of title or possession, or both.
Section 12-36-110. 'Sale at retail' and 'retail sale' mean all
sales of tangible personal property except those defined as
wholesale sales. The quantity or sales price of goods sold is
immaterial in determining if a sale is at retail.
(1) The terms include:
(a) sales of building materials to construction contractors,
builders, or landowners for resale or use in the form of real
estate;
(b) sales of tangible personal property to manufacturers,
processors, compounders, quarry operators, or mine operators,
which are used or consumed by them, and do not become an
ingredient or component part of the tangible personal property
manufactured, processed, or compounded for sale;
(c) the withdrawal, use, or consumption of tangible personal
property by anyone who purchases it at wholesale, except:
(i) withdrawal of tangible personal property previously
withdrawn and taxed by such business or person,
(ii) tangible personal property which becomes an ingredient
or component part of tangible personal property manufactured or
compounded for sale,
(iii) tangible personal property used directly in
manufacturing, compounding, or processing tangible personal
property for sale,
(iv) materials, containers, cores, labels, sacks, or bags
used incident to the sale and delivery of tangible personal
property;
(d) the use within this State of tangible personal property by
its manufacturer as building materials in the performance of a
construction contract. The manufacturer must pay the sales tax
based on the fair market value at the time and place where used or
consumed;
(e) sales to contractors for use in the performance of
construction contracts;
(f) sales to contractors purchasing property for their own
account for use in the performance of construction contracts with
the United States or its instrumentalities;
(g) sales of tangible personal property, other than cigarettes
and soft drinks in closed containers, to vendors who sell the
property through vending machines. The vendors are deemed to be
the users or consumers of the property;
(h) sales of prepared meals, or unprepared food products used
to prepare meals, to hospitals, infirmaries, sanitariums, nursing
homes, and similar institutions, educational institutions,
boarding houses, and transportation companies, if furnished as
part of the service rendered. These institutions and companies
are deemed to be the users or consumers of the property;
(i) sales of drugs, prosthetic devices, and other supplies to
hospitals, infirmaries, sanitariums, nursing homes, and similar
institutions, medical doctors, dentists, optometrists, and
veterinarians, if furnished to their patients as a part of the
service rendered. These institutions, companies, and
professionals are deemed to be the users or consumers of the
property;
(j) sales, not otherwise exempted, when reimbursed or paid in
whole or in part by Medicare or Medicaid. However, only the net
amount reimbursed by Medicare and Medicaid is subject to the tax,
if the vendor is prohibited by law from charging the purchaser the
difference between the retail sale and the amount reimbursed.
(2) The terms do not include sales of tangible personal property
to a manufacturer or construction contractor when the tangible
personal property is subsequently processed, partially or
completely fabricated, or manufactured in this State by the
manufacturer or contractor, for use in the performance of a
construction contract if the property is transported to,
assembled, installed, or erected at a job site outside the State
and thereafter used solely outside the State.
Section 12-36-120. 'Wholesale sale' and 'sale at wholesale'
mean a sale of:
(1) tangible personal property to licensed retail merchants,
jobbers, dealers, or wholesalers for resale, and do not include
sales to users or consumers;
(2) tangible personal property to a manufacturer or compounder
as an ingredient or component part of the tangible personal
property or products manufactured or compounded for sale;
(3) tangible personal property used directly in manufacturing,
compounding, or processing tangible personal property into
products for sale;
(4) materials, containers, cores, labels, sacks, or bags used
incident to the sale and delivery of tangible personal property.
Section 12-36-130. 'Sales price' means the total amount for
which tangible personal property is sold, without any deduction
for the cost of the property sold, the cost of the materials used,
labor or service cost, interest paid, losses, or any other
expenses.
(1) The term includes:
(a) any services or transportation costs that are a part of the
sale, whether paid in money or otherwise; and
(b) any manufacturer's or importer's excise tax imposed by the
United States.
(2) The term does not include:
(a) a cash discount allowed and taken on the sale;
(b) an amount charged for property, which is returned by the
purchaser, and the full amount is refunded in cash or by credit;
(c) the value allowed for secondhand property transferred to
the vendor in partial payment; and
(d) the amount of any tax imposed by the United States with
respect to retail sales, whether imposed upon the retailer or
consumer, except for manufacturer's or importer's excise taxes.
Section 12-36-140. (A) 'Storage' includes any keeping or
retaining in this State, for any purpose except sale in the
regular course of business or subsequent use solely outside this
State, of tangible personal property purchased at retail.
(B) 'Use' includes the exercise of any right or power over
tangible personal property incident to the ownership of that
property, or by any transaction in which possession is given; but
it does not include the sale of that property in the regular
course of business.
(C) 'Storage' and 'use' do not include the keeping, retaining,
or exercising of any right or power over tangible personal
property:
(1) for the exclusive purpose of subsequently transporting it
outside the State for first use, or
(2) for the purpose of first being manufactured, processed, or
compounded into other tangible personal property to be transported
and used solely outside the State.
Section 12-36-150. 'Transient construction property' means
motor vehicles, machines, machinery, tools, or other equipment,
other tangible personal property brought, imported, or caused to
be brought into this State for use, or stored for use, in
constructing, building, or repairing any building, highway,
street, sidewalk, bridge, culvert, sewer or water system, drainage
or dredging system, railway system, reservoir or dam, power plant,
pipeline, transmission line, tower, dock, wharf, excavation,
grading or other improvement or structure, or any part of it.
Article 5
Retail License
"Section 12-36-510. (A) Before engaging in business:
(1) Every retailer shall obtain a retail license for each
permanent branch, establishment, or agency and pay a license tax
of fifty dollars for each retail license at the time of
application.
(2) Every artist and craftsman selling at arts and crafts shows
and festivals, products they have created or assembled, shall
obtain a retail license and pay a license tax of twenty dollars at
the time of application. This license may be used only for one
location at a time.
(3) Every retailer operating a transient or temporary business
within this State shall obtain a retail license and pay a license
tax of fifty dollars at the time of application. This license may
be used only for one location at a time. For purposes of this
item, 'transient business' means a business, other than one
licensed under item (2) of this section, which does not have a
permanent retail location in this State, but otherwise makes
retail sales within this State. 'Temporary business' means a
business which makes retail sales in this State for no more than
thirty consecutive days at one location.
(B) A retail license is not required of:
(1) persons selling at flea markets or conducting a yard sale
not more than once a quarter, unless they make retail sales at
flea markets or yard sales as a regular business;
(2) organizations conducting concession sales at festivals if
the gross proceeds of the sales are exempt from sales tax pursuant
to Section 12-36-2120(39);
(3) persons furnishing accommodations to transients for one
week or less in any calendar quarter; however, accommodations
taxes must be remitted annually, on forms prescribed by the
commission, by April 15 of the following year. This item (3) of
this subsection does not apply to rental agencies or persons
having more than one rental unit;
(4) persons making sales which are exempt under Section 12-36-
2120(41).
(C) Retailers making sales at a special event, in lieu of the
licensing requirements of this section and discount provisions of
Section 12-36-2610, shall file a special events sales tax return.
For purposes of this subsection, the special event sales tax
return may be used only for one special event and must be filed
with the commission together with the tax due within five days of
the completion of the special event. However, the commission may
require payment upon demand.
'Special event' means any promotional show, trade show, fair, or
carnival for which an admissions fee is required for entering the
event. In addition, the event must be operated for a period of
less than twelve consecutive days.
The provisions of this subsection do not apply to retailers
licensed under item (2) or (3) of subsection (A) of this section.
(D) The commission may determine which retail license or
licenses a retailer must obtain.
Section 12-36-520. Before doing business in this State or
receiving a retail license, retailers subject to the license
requirements of this article not having a permanent retail sales
location may be required to make a cash deposit or post bond. The
bond, determined by the commission, must be equal to at least the
retailer's annual sales tax liability.
Section 12-36-530. Retailers, after closing or selling a
business, must return the retail license to the commission for
cancellation and remit any unpaid or accrued taxes. The
commission may refuse to issue a new retail license to any person
who has failed to comply with the provisions of this section.
In the case of sale of any business the tax is considered to be
due at the time of the sale of the fixtures and equipment incident
to the business and constitutes a lien against the stock of goods
and the fixtures and equipment in the hands of the purchaser, or
any other third party, until the tax is paid. The commission may
not issue a retail license to continue or conduct the business to
the purchaser until all taxes due the State have been settled and
paid.
Section 12-36-540. The application for the retail license must
show the name and address and other information the commission may
require for each retail sales location. The commission shall
issue a separate license to each retail sales location.
Section 12-36-550. The license provided for in this article:
(1) is valid so long as the person to whom it is issued
continues in the same business, unless revoked by the commission;
(2) must at all times be conspicuously displayed at the place
for which it was issued;
(3) is not transferable or assignable.
Article 9
Sales Tax
Section 12-36-910. (A) A sales tax, equal to five percent
of the gross proceeds of sales, is imposed upon every person
engaged or continuing within this State in the business of selling
tangible personal property at retail.
(B) The sales tax also applies to the:
(1) gross proceeds accruing or proceeding from the business of
providing or furnishing any laundering, dry cleaning, dyeing, or
pressing service, but does not apply to the gross proceeds derived
from coin-operated laundromats and dry cleaning machines;
(2) gross proceeds accruing or proceeding from the sale of
electricity;
(3) gross proceeds accruing or proceeding from the charges for
the ways or means for the transmission of the voice or messages,
including the charges for use of equipment furnished by the seller
or supplier of the ways or means for the transmission of the voice
or messages;
(4) fair market value of tangible personal property
manufactured within this State, and used or consumed within this
State by the manufacturer.
Section 12-36-920. (A) A sales tax equal to seven percent
is imposed on the gross proceeds derived from the rental or
charges for any rooms, campground spaces, lodgings, or sleeping
accommodations furnished to transients by any hotel, inn, tourist
court, tourist camp, motel, campground, residence, or any place in
which rooms, lodgings, or sleeping accommodations are furnished to
transients for a consideration. This tax does not apply where the
facilities consist of less than six sleeping rooms, contained in a
single building, which is used as the individual's place of abode.
The gross proceeds derived from the lease or rental of sleeping
accommodations supplied to the same person for a period of ninety
continuous days are not considered proceeds from transients. The
tax imposed by this subsection (A) does not apply to additional
guest charges as defined in subsection (B).
(B) A sales tax of five percent is imposed on additional guest
charges at any place where rooms, lodgings, or accommodations are
furnished to transients for a consideration, unless otherwise
taxed under this chapter. The term 'additional guest charges'
includes, but is not limited to:
(1) room service;
(2) amenities;
(3) entertainment;
(4) special items in promotional tourist packages;
(5) laundering and dry cleaning services;
(6) in-room movies;
(7) telephone charges;
(8) rentals of meeting rooms; and
(9) other guest services.
(C) Real estate agents, brokers, corporations, or listing
services required to remit taxes under this section shall notify
the commission if rental property, previously listed by them, is
dropped from their listings.
(D) When any business is subject to the sales tax on
accommodations and the business has more than one place of
business in the State, the licensee shall report separately in his
sales tax return the total gross proceeds derived from business
done within and without the corporate limits of municipalities. A
taxpayer who owns or manages rental units in more than one county
or municipality shall report separately in his sales tax return
the total gross proceeds from business done in each county or
municipality.
Section 12-36-930. (A) The tax imposed by this article on
sales of motor vehicles, as defined in Section 56-1-10, trailers,
semitrailers, or pole trailers of a type to be registered and
licensed, to a resident of another state, is the lesser of:
(1) an amount equal to the sales tax, which would be imposed in
the purchaser's state of residence, or
(2) the tax that would be imposed under this article.
(B) At the time of the sale, the seller shall:
(1) obtain from the purchaser a notarized statement of the
purchaser's intent to license the vehicle, within ten days, in the
purchaser's state of residence; and
(2) retain a signed copy of the notarized statement. The
purchaser shall give a copy to the sales tax agency of the
purchaser's state of residence.
(C) No tax is due if a nonresident will not receive credit in
his state of residence for sales tax paid to this State under this
section.
Section 12-36-940. Every retailer may add to the sales price:
(1) no amount on sales of ten cents or less;
(2) one cent on sales of eleven cents and over, but not in
excess of twenty cents;
(3) two cents on sales of twenty-one cents and over, but not in
excess of forty cents;
(4) three cents on sales of forty-one cents and over, but not in
excess of sixty cents;
(5) four cents on sales of sixty-one cents and over, but not in
excess of eighty cents;
(6) five cents on sales of eighty-one cents and over, but not in
excess of one dollar;
(7) one cent additional for each twenty cents or major fraction
thereon in excess of one dollar.
The inability, impracticability, refusal, or failure to add these
amounts to the sales price and collect from the purchaser does not
relieve the taxpayer from the tax levied by this article.
Section 12-36-950. It is presumed that all gross proceeds are
subject to the tax, until the contrary is established. The burden
of proof that the sale of tangible personal property is not a sale
at retail is on the seller.
However, if a resale certificate is received from the purchaser
stating that the property is purchased for resale, the burden of
proof that the sale was at retail is on the commission. If the
commission finds that a sale was not for resale, the seller
remains liable for the tax.
Article 13
Use Tax
Section 12-36-1310. (A) A use tax is imposed on the
storage, use, or other consumption in this State of tangible
personal property purchased at retail for storage, use, or other
consumption in this State, at the rate of five percent of the
sales price of the property, regardless of whether the retailer is
or is not engaged in business in this State.
(B) The use tax imposed by this article also applies to the:
(1) gross proceeds accruing or proceeding from the business of
providing or furnishing any laundering, dry cleaning, dyeing, or
pressing service, but does not apply to the gross proceeds derived
from coin operated laundromats and dry cleaning machines;
(2) gross proceeds accruing or proceeding from the sale of
electricity;
(3) gross proceeds accruing or proceeding from the charges for
the ways or means for the transmission of the voice or messages,
including the charges for use of equipment furnished by the seller
or supplier of the ways or means for the transmission of the voice
or messages;
(4) fair market value of tangible personal property brought
into this State, by the manufacturer thereof, for storage, use, or
consumption in this State by the manufacturer.
(C) When a taxpayer is liable for the use tax imposed by this
section on tangible personal property purchased in another state,
upon which a sales or use tax was due and paid in the other state,
the amount of the sales or use tax due and paid in the other state
is allowed as a credit against the use tax due this State, upon
proof of payment of the sales or use tax. The provisions of this
section do not apply if the state in which the property was
purchased does not allow substantially similar tax credits for
tangible personal property purchased in this State. If the amount
of the sales or use tax paid in the other state is less than the
amount of use tax imposed by this article, the user shall pay the
difference to the commission.
Section 12-36-1320. (A) A use tax at the rate of five
percent is imposed on the storage, use, or other consumption in
this State of transient construction property, as defined by
Section 12-36-150.
(B) The owner, or if the property is leased, the lessee, of
transient construction property is liable for the use tax.
(C) The tax is computed as follows:
(1) divide the length of time the property will be used in this
State by the total useful life of the property;
(2) multiply the result from (1) above by the sales price of
the property;
(3) multiply the amount in (2) above by five percent. The
result of the computation is the tax due.
The useful life of transient construction property must be
determined by the commission in accordance with the experience and
practices of the building and construction trade. In the absence
of satisfactory evidence as to the period of use intended in this
State, it is presumed that the property will remain in this State
for the remainder of its useful life.
(D) A prorated amount of the sales and use tax legally due and
paid to another state on transient construction property is
allowed as a credit, but only if the other state grants
substantially similar tax credits on the property purchased in
South Carolina. The prorated tax credit is computed as follows:
(1) divide the length of time the property was used in the
other state by the total useful life of the property;
(2) multiply the result from (1) above by the state sales tax
legally due and paid the other state;
(3) the lesser of the result from (2) above or the tax computed
in subsection (C) is the prorated credit amount.
(E) If the state in which the property was previously used does
not prorate its use tax on, or depreciate the value for use tax
purposes of, transient construction property used by South
Carolina contractors operating in that state, the use tax, at five
percent of the sales price, applies.
(F) Transient construction property purchased and substantially
used in another state is not subject to the use tax if the owner
of the property uses it to construct or repair his own buildings,
structures, or other property located in this State.
(G) The use, storage, or consumption of the property, when
purchased for use in this State, is subject to the full amount of
use tax provided in Section 12-36-1310(A), regardless of the
period of intended use in this State.
(H) The tax is due immediately upon transient construction
property being brought into this State.
Section 12-36-1330. (A) Every person storing,
using, or otherwise consuming in this State tangible personal
property purchased at retail, is liable for the use tax, until the
tax is paid to the State.
(B) A receipt from a retailer:
(1) maintaining a place of business in this State, or
(2) authorized by the commission to collect the use tax, is
sufficient to relieve the purchaser from further liability for tax
to which the receipt refers.
(C) For the purposes of this chapter, a retailer authorized by
the commission to collect the use tax is regarded as a retailer
maintaining a place of business in this State.
Section 12-36-1340. Every seller making retail sales of
tangible personal property for storage, use, or other consumption
in this State who:
(1) maintains a place of business;
(2) qualifies to do business;
(3) solicits and receives purchases or orders by an agent or
salesman; or
(4) distributes catalogs, or other advertising matter, and by
reason thereof receives and accepts orders from residents within
the State;
Shall collect and remit the tax in accordance with this chapter.
Section 12-36-1350. (A) Every seller making sales of
tangible personal property for storage, use, or other consumption
in this State, not otherwise exempted, shall at the time of making
the sales or, if the storage, use, or consumption is not then
taxable, at the time the storage, use, or other consumption is
taxable, collect the use tax from the purchaser and give to the
purchaser a receipt showing the amount subject to the tax and the
amount of tax collected.
(B) The seller shall not advertise or state, in any manner, that
the use tax, or any part of it:
(1) will be assumed or absorbed by the seller;
(2) will not be added to the selling price; or
(3) will be refunded.
(C) The tax required in this article to be collected by the
seller constitutes a debt owed by the seller to this State.
Section 12-36-1360. Every person liable for the use tax
under Section 12-36-1330(A) who has not paid the tax due to a
seller required or authorized to collect the tax, must file a
return and remit the tax to the State, in accordance with this
chapter.
Section 12-36-1370. (A) It is presumed that
tangible personal property sold by any person for delivery in this
State is sold for storage, use, or other consumption in this
State, unless the seller takes from the purchaser a certificate,
signed by and bearing the name and address of the purchaser, to
the effect that the purchase was for resale.
(B) It is also presumed that tangible personal property received
in this State by its purchaser was purchased for storage, use, or
other consumption in this State.
Article 17
Casual Excise Tax
Section 12-36-1710. (A) In addition to all other
fees prescribed by law there is imposed an excise tax for the
issuance of every certificate of title, or other proof of
ownership, for every motor vehicle, motorcycle, boat, motor, or
airplane, required to be registered, titled, or licensed. The tax
is five percent of the fair market value of the motor vehicle,
motorcycle, airplane, boat, and motor.
(B) Excluded from the tax are:
(1) motor vehicles, motorcycles, boats, motors, or airplanes:
(a) transferred to members of the immediate family;
(b) transferred to a legal heir, legatee, or distributee;
(c) transferred from an individual to a partnership upon
formation of a partnership, or from a stockholder to a corporation
upon formation of a corporation;
(d) transferred to a motor vehicle or motorcycle dealer
licensed under Section 56-3-2310 for the purpose of resale;
(e) transferred to a financial institution for the purpose of
resale;
(f) transferred as a result of repossession to any other
secured party, for the purpose of resale;
(2) the fair market value of a motor vehicle, motorcycle, boat,
motor, or airplane, transferred to the seller or secured party in
partial payment;
(3) gross proceeds of transfers of motor vehicles, motorcycles,
or airplanes specifically exempted by Section 12-36-2120 from the
sales or use tax;
(4) motor vehicles, motorcycles, boats, motors, or airplanes,
where a sales or use tax has been paid on the transaction
necessitating the transfer.
(C) 'Fair market value' means the total purchase price less any
trade-in, or the valuation shown in a national publication of used
values adopted by the commission, less any trade-in.
(D )'Total purchase price' means the price of a motor vehicle,
motorcycle, boat, motor, or airplane agreed upon by the buyer and
seller with an allowance for a trade-in, if applicable.
(E) 'Immediate family' means spouse, parents, children, sisters,
brothers, grandparents, and grandchildren.
(F) The commission shall require every applicant for a
certificate of title to supply information it considers necessary
as to the time of purchase, the purchase price, and other
information relative to the determination of fair market value.
If the excise tax is based upon total purchase price as defined in
this section, the commission shall require a submission of a bill
of sale, sworn to before a notary public, certified to be a true
bill of sale.
(G) The South Carolina Department of Highways and Public
Transportation and the Aeronautics Commission may not issue a
license or transfer of title without first procuring from the
commission information showing that the excise tax has been
collected. The Department of Wildlife and Marine Resources may
not license any boat or register any motor without first procuring
from the commission information showing that the excise tax has
been collected.
Section 12-36-1720. The excise tax applies only to the
last sale before the application for title.
Article 21
Maximum Tax and Exemptions
Section 12-36-2110. (A) The maximum tax imposed by
this chapter is three hundred dollars for each sale made after
June 30, 1984, or lease executed after August 31, 1985, of each:
(1) aircraft, including unassembled aircraft which is to be
assembled by the purchaser, but not items to be added to the
unassembled aircraft;
(2) motor vehicle;
(3) motorcycle;
(4) boat;
(5) trailer or semitrailer, pulled by a truck tractor, as
defined in Section 56-3-20, but not including house trailers or
campers as defined in Section 56-3-710;
(6) recreational vehicle, including tent campers, travel
trailer, park model, park trailer, motor home, and fifth wheel; or
(7)self-propelled light construction equipment with compatible
attachments limited to a maximum of one hundred sixty net engine
horsepower.
In the case of a lease, the total tax rate required by law
applies on each payment until the total tax paid equals three
hundred dollars. Nothing in this section prohibits a taxpayer
from paying the total tax due at the time of execution of the
lease, or with any payment under the lease. To qualify for the
tax limitation provided by this section, a lease must specifically
state the term of, and remain in force for, a period in excess of
ninety continuous days.
(B) For the sale of a mobile home, as defined in Section 31-17-
20, the tax is calculated as follows:
(1) subtract trade-in allowance from the sales price;
(2) multiply the result from (1) by sixty-five percent;
(3) If the result from (2) is no greater than six thousand
dollars, multiply by five percent. This is the amount of the tax
due.
(4) If the result from (2) is greater than six thousand
dollars, the tax due is three hundred dollars plus one percent of
the amount greater than six thousand dollars.
(C) For the sale of each musical instrument, or each piece of
office equipment, 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 must be located on church property
and used exclusively for the organization's exempt purpose. The
religious organization must furnish to the seller an affidavit on
forms prescribed by the commission. The affidavit must be
retained by the seller.
Section 12-36-2120. Exempted from the taxes imposed by
this chapter are the gross proceeds of sales, or sales price of:
(1) tangible personal property or receipts of any business
which the State is prohibited from taxing by the Constitution or
laws of the United States of America or by the Constitution or
laws of this State;
(2) tangible personal property sold to the federal government;
(3) textbooks, magazines, and periodicals used as a part of a
course of study in primary and secondary schools and institutions
of higher learning, and all books, magazines, and periodicals sold
to publicly supported state, county, or regional libraries which
are open to the public without charge;
(4) livestock. 'Livestock' is defined as domesticated animals
customarily raised on South Carolina farms for use primarily as
beasts of burden, or food, and certain mammals when raised for
their pelts or fur. Animals such as dogs, cats, reptiles, fowls
(except baby chicks and poults), and animals of a wild nature, are
not considered livestock;
(5)feed used for the production and maintenance of poultry and
livestock;
(6) insecticides, chemicals, fertilizers, soil conditioners,
seeds, or seedlings, or nursery stock, used solely in the
production for sale of farm, dairy, grove, vineyard, or garden
products or in the cultivation of poultry or livestock feed;
(7) containers and labels used in:
(a) preparing agricultural, dairy, grove, or garden products
for sale; or
(b) preparing turpentine gum, gum spirits of turpentine, and
gum resin for sale.
For purposes of this exemption, containers mean boxes, crates,
bags, bagging, ties, barrels, and other containers;
(8) newsprint paper, newspapers, and religious publications,
including the Holy Bible and the South Carolina Department of
Agriculture's The Market Bulletin;
(9) coal, or coke or other fuel sold to manufacturers, electric
power companies, and transportation companies for:
(a) use or consumption in the production of by-products;
(b) the generation of heat or power used in manufacturing
tangible personal property for sale;
(c) the generation of electric power or energy for use in
manufacturing tangible personal property for sale; or
(d) the generation of motive power for transportation. For the
purposes of this item, 'manufacturer' or 'manufacturing' includes
the activities of mining and quarrying;
(10) (a) meals or foodstuffs used in furnishing meals to school
children, if the sales or use are within school buildings and are
not for profit;
(b) meals or foodstuffs provided to elderly or disabled persons
at home by nonprofit organizations that receive only charitable
contributions in addition to sale proceeds from the meals;
(11) (a) toll charges for the transmission of voice or messages
between telephone exchanges;
(b) charges for telegraph messages; and
(c) carrier access charges and customer access line charges
established by the Federal Communications Commission or the South
Carolina Public Service Commission;
(12) water sold by public utilities, if rates and charges are
determined by the Public Service Commission, or water sold by
nonprofit corporations organized pursuant to Sections 33-35-10 to
33-35-170;
(13) fuel, lubricants, and supplies for use or consumption
aboard ships in intercoastal trade or foreign commerce. This
exemption does not exempt or exclude from the tax the sale of
materials and supplies used in fulfilling a contract for the
painting, repair, or reconditioning of ships and other watercraft;
(14) wrapping paper, wrapping twine, paper bags, and containers,
used incident to the sale and delivery of tangible personal
property;
(15) gasoline or other motor vehicle fuels taxed at the same
rate as gasoline, fuel ethanol blends, as defined in Section 12-
27-430(2), and fuels used in farm machinery, farm tractors, and
commercial fishing vessels. Gasoline used in aircraft is not
exempted by this item;
(16) farm machinery and their replacement parts and attachments,
used in planting, cultivating or harvesting farm crops, including
bulk coolers (farm dairy tanks) used in the production and
preservation of milk on dairy farms, and machines used in the
production of poultry and poultry products on poultry farms, when
such products are sold in the original state of production or
preparation for sale. This exemption does not include automobiles
or trucks;
(17) machines used in manufacturing, processing, compounding,
mining, or quarrying tangible personal property for sale.
'Machines' include the parts of machines, attachments, and
replacements used, or manufactured for use, on or in the operation
of the machines and which are necessary to the operation of the
machines and are customarily so used. This exemption does not
include automobiles or trucks;
(18) fuel used exclusively to cure agricultural products;
(19) electricity used by manufacturers, miners, or quarriers to
manufacture, mine, or quarry tangible personal property for sale;
(20) railroad cars, locomotives, and their parts, monorail cars,
and the engines or motors that propel them, and their parts;
(21) vessels and barges of more than fifty tons burden;
(22) materials necessary to assemble missiles to be used by the
Armed Forces of the United States;
(23) farm, grove, vineyard, and garden products, if sold in the
original state of production or preparation for sale, when sold by
the producer or by members of the producer's immediate family;
(24) supplies and machinery used by laundries, cleaning, dyeing,
or pressing establishments in the direct performance of their
primary function, but not sales of supplies and machinery used by
coin-operated laundromats;
(25) motor vehicles (excluding trucks) or motorcycles, which are
required to be licensed to be used on the highways, sold to a
resident of another state, but who is located in South Carolina by
reason of orders of the United States Armed Forces. This
exemption is allowed only if, within ten days of the sale, the
vendor is furnished a statement, from a commissioned officer of
the Armed Forces of a higher rank than the purchaser, certifying
that the buyer is a member of the Armed Forces on active duty, and
a resident of another state;
(26) all supplies, technical equipment, machinery, and
electricity sold to radio and television stations, and cable
television systems, for use in producing, broadcasting, or
distributing programs;
(27) all plants and animals sold to any publicly supported
zoological park or garden or to any of its nonprofit support
corporations;
(28) medicine and prosthetic devices sold by prescription;
hypodermic needles, insulin, alcohol swabs, and blood sugar
testing strips sold to diabetics under the authorization and
direction of a physician; and dental prosthetic devices;
(29)Reserved;
(30) office supplies, or other commodities, and services resold
by the Division of General Services of the State Budget and
Control Board to departments and agencies of the state government,
if the tax was paid on the division's original purchase;
(31) vacation time sharing lease plans as provided by Chapter 32
of Title 27;
(32) natural and liquefied petroleum gas used exclusively in the
production of poultry;
(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal,
or any other combustible heating material or substance used for
residential purposes. Individual sales of kerosene of twenty
gallons or less by retailers are considered used for residential
heating purposes;
(34) thirty-five percent of the gross proceeds of the sale of
modular homes as defined in Section 31-17-20;
(35) motion picture film sold or rented to or by theaters;
(36) tangible personal property where the seller, by contract of
sale, is obligated to deliver to the buyer, or to an agent or
donee of the buyer, at a point outside this State or to deliver it
to a carrier or to the mails for transportation to the buyer, or
to an agent or donee of the buyer, at a point outside this State;
(37) petroleum asphalt products, commonly used in paving,
purchased in this State, which are transported and consumed out of
this State;
(38) hearing aids, as defined by Section 40-25-20(5);
(39) concession sales at a festival by an organization devoted
exclusively to public or charitable purposes, if:
(a) all the net proceeds are used for those purposes;
(b) the festival is listed as a special event in the calendar
of events provided by the South Carolina Department of Parks,
Recreation and Tourism; and
(c) in advance of the festival, its organizers provide the
commission, on a form it prescribes, information necessary to
insure compliance with this item.
For purposes of this item, a 'festival' does not include a
recognized state or county fair;
(40) containers and chassis, including all parts, components,
and attachments, sold to international shipping lines which have a
contractual relationship with the South Carolina State Ports
Authority and which are used in the import or export of goods to
and from this State. The exemption allowed by this item is
effective for sales after June 30, 1982;
(41) items sold by organizations exempt under Section 12-37-220
A(3) and (4) and B(5), (6), (7), (8), (12), (16), (19), (22), and
(24), if the net proceeds are used exclusively for exempt purposes
and no benefit inures to any individual. An organization whose
sales are exempted by this item is also exempt from the retail
license tax provided in Article 5 of this chapter. The exemption
allowed by this item is effective for sales after June 30, 1989;
(42) depreciable assets, used in the operation of a business,
pursuant to the sale of the business. This exemption only applies
when the entire business is sold by the owner of it, pursuant to a
written contract and the purchaser continues operation of the
business. The exemption allowed by this item is effective for
sales after June 30, 1987.
Section 12-36-2130. Exempted from the use tax imposed by
Article 13 of this chapter are the sales prices of:
(1) property the gross proceeds of sales of which are required
to be included in the measure of the tax imposed by the provisions
of Article 9 of this chapter and on which the tax has been paid by
its seller or retailer.
(2) tangible personal property and exhibition rentals purchased
or leased from sources outside this State by charitable,
eleemosynary, or governmental organizations operating museums if
the property purchased or leases entered into are directly related
to museum purposes.
Article 25
General Provisions
Section 12-36-2510. Notwithstanding other provisions of
this chapter, when, in the opinion of the commission, the nature
of a taxpayer's business renders it impracticable for the taxpayer
to account for the sales or use taxes, as imposed by this chapter,
at the time of purchase, the commission may issue its certificate
to the taxpayer authorizing the purchase at wholesale and the
taxpayer is liable for the taxes imposed by this chapter with
respect to the gross proceeds of sale, or sales price, of the
property withdrawn, used or consumed by the taxpayer within this
State.
Section 12-36-2520. If the seller delivers tangible
personal property to the purchaser in a state other than South
Carolina and receives from the purchaser a statement, given under
oath, that the property was purchased for storage, use, or
consumption outside of South Carolina and that the property will
not be returned for storage, use, or consumption in South
Carolina, the sales or use tax due on the transactions will be
transferred to the purchaser if the statement contains a
description of the property, the date of sale, the amount of the
purchase price, and the city and state of delivery. The statement
must be retained by the seller and, upon request forwarded to the
commission. The commission may forward a copy of the statement to
the taxing authority of the state of delivery. If the property is
subsequently stored, used, or consumed in this State, the
purchaser, in addition to the sales or use tax, shall pay a
penalty in an amount equal to fifty percent of the tax.
Section 12-36-2530. The commission may require all
retailers in this State making retail sales exempt pursuant to
Section 12-36-2120(36) to furnish to the commission copies of all
invoices or suitable substitutes containing the name and address
of the purchaser, a brief description of the goods sold, and the
total amount of the sale regarding each retail sale of five
hundred dollars or greater, not aggregated by amount over any
period of time, with their monthly returns. Where, pursuant to a
retail sale, tangible personal property is delivered in this State
to the buyer or to an agent of the buyer other than a carrier, the
retail sales tax applies notwithstanding that the buyer may
transport subsequently the property out of the State.
Section 12-36-2540. (A) Every person engaging in
any business, for which a privilege or excise tax is imposed by
this chapter, shall keep and preserve suitable records of the
business, as considered necessary by the commission, to determine
the amount of tax due under this chapter. The taxpayer shall keep
and preserve records, such as purchase invoices, for three years.
Invoices must bear the name and address of the vendor.
(B) Any person selling both at wholesale and at retail shall
keep books which separately show the gross proceeds of wholesale
sales and the gross proceeds of retail sales. If the records are
not separately kept, all sales must be considered retail sales.
(C) Every seller and every person storing, using, or otherwise
consuming, in this State, tangible personal property purchased
from a retailer shall keep records, receipts, invoices, and other
pertinent papers in the form the commission requires.
Section 12-36-2550. Notwithstanding the provisions of
this chapter, the commission may offset overpayments for a period
or periods, together with interest on the overpayments, against:
(1) underpayments for another period or periods, and
(2) penalties and interest on the underpayments.
Section 12-36-2560. On all sales of retailers made on an
installment basis which conform to the provisions of the Uniform
Commercial Code in which the retailer takes a security interest,
the vendor may elect to include in the return only the portion of
the sales price actually received by the retailer during the
taxable period or to include the entire sales price in the return
for the taxable period during which the sale was consummated.
Having once elected either method of reporting the sales, the
taxpayer must continue unless and until permission has been
received from the commission to make a change. Nothing in this
section may be construed to permit delay in reporting sales under
other terms of credit or cash sales.
The commission may, for any cause, require a taxpayer to include
in his returns the entire sales price of articles sold on an
installment basis which conforms to the provisions of the Uniform
Commercial Code in which the retailer takes a security interest.
Section 12-36-2570. (A) The taxes imposed under the
provisions of this chapter, except as otherwise provided, are due
and payable in monthly installments on or before the twentieth day
of the month following the month in which the tax accrues.
(B) On or before the twentieth day of each month, every person
on whom the taxes under this chapter are imposed shall render to
the commission, on a form prescribed by it, a true and correct
statement showing, by location, the gross proceeds of wholesale
and retail sales of his business, and sales price of the property
purchased for storage, use, or consumption in this State, together
with other information the commission may require.
(C) At the time of making a monthly report, the person shall
compute the taxes due and pay to the commission the amount of
taxes shown to be due. A return is considered to be timely filed
if the return is mailed and has a postmark dated on or before the
date the return is required by law to be filed.
(D) The commission may permit the filing of returns every
twenty-eight days. These returns must be filed within twenty days
following the period covered by the return.
Section 12-36-2580. When the total tax for which any
person is liable under this chapter does not exceed one hundred
dollars for any month, a quarterly return and remittance, instead
of a monthly return, may be made on or before the twentieth day of
the month following the end of the quarter for which the tax is
due, when specifically authorized by the commission and under
rules and regulations prescribed or promulgated by the commission.
Section 12-36-2590. The commission, if it considers it
necessary, may require returns and payment of the tax for other
than monthly periods.
Section 12-36-2600. (A) A retailer liable for the
tax imposed by Article 9 of this chapter (sales tax) shall pay an
estimated monthly tax, for a particular month, if:
(1) the estimated tax liability for that month exceeds twenty-
five thousand dollars; and
(2) during the previous state fiscal year, the retailer's
monthly tax liability exceeded twenty-five thousand dollars a
month for any three consecutive months.
(B) The retailer shall report the estimated tax on or before the
twentieth day of such month, on a form prescribed by the
commission. At the time of making the report, the retailer shall
pay at least fifty percent of the estimated tax liability. The
amount of estimated tax paid must be credited against the tax due
on the return for the month for which the prepayment was made.
(C) For failure to follow the provisions of this section, a
penalty is imposed and computed as follows:
(1) compute forty percent of the actual tax liability for the
month in question;
(2) compute fifty percent of the actual tax liability for the
same month of the preceding year;
(3) if the amount paid is less than the amount in both (1) and
(2) above, the retailer is subject to a penalty computed as
follows:
(a) subtract the amount of estimated tax paid from the lesser
of (C)(1) and (C)(2) above;
(b) multiply five percent times the number of months, or
fraction of a month, the amount computed in (a) above went unpaid.
This percentage may not exceed twenty-five percent;
(c) multiply the amount in (a) by the percentage computed in
(b). The result is the penalty due.
(D) For purposes of this section the imposition of a local
option sales and use tax provided for in Chapter 10 of Title 4
must not be taken into account.
Section 12-36-2610. When a sales or use tax return
required by Section 12-36-2570 and Chapter 10 of Title 4 is filed
and the taxes due on it are paid in full on or before the final
due date, including any date to which the time for making the
return and paying the tax has been extended pursuant to the
provisions of Section 12-54-70, the taxpayer is allowed a discount
as follows:
(1) on taxes shown to be due by the return of less than one
hundred dollars, three percent;
(2) on taxes shown to be due by the return of one hundred
dollars or more, two percent.
In no case is a discount allowed if the return, or the tax on it
is received after the due date, pursuant to Section 12-36-2570, or
after the expiration of any extension granted by the commission.
The discount permitted a taxpayer under this section may not
exceed ten thousand dollars during any one state fiscal year.
Section 12-36-2620. The taxes imposed by Sections 12-36-
910, 12-36-920(B), 12-36-1310, and 12-36-1320 are composed of two
taxes as follows:
(1) a four percent tax, which must be credited as provided in
Section 59-21-1010(A), and
(2) a one percent tax, which must be credited as provided in
Section 59-21-1010(B). The one percent tax specified in this item
(2) does not apply to sales to an individual eighty-five years of
age or older purchasing tangible personal property for his own
personal use.
Section 12-36-2630. The tax imposed by Section 12-36-
920(A) is composed of three taxes as follows:
(1) a four percent tax which must be credited as provided in
Section 59-21-1010(A); and
(2) a one percent tax, which must be credited as provided in
Section 59-21-1010(B). The one percent tax specified in this item
(2) does not apply to sales to an individual eighty-five years of
age or older purchasing tangible personal property for his own
personal use; and
(3) a two percent local accommodations tax, which must be
credited to the political subdivisions of the State in accordance
with Chapter 4 of Title 6. The proceeds of this tax, less the
commission's actual incremental increase in the cost of
administration, must be remitted quarterly to the municipality or
the county in which it is collected. The two percent tax provided
by this item may not be increased except upon approval of two-
thirds of the membership of each House of the General Assembly.
However, the tax may be decreased or repealed by a simple majority
of the membership of each House of the General Assembly.
The tax imposed by Section 12-36-920 must be billed and paid in
a single item listed as 'tax', without itemizing the taxes
referred to in this section.
Section 12-36-2640. The tax imposed by Section 12-36-
1710 is composed of two taxes as follows:
(1) a four percent tax which must be credited to the general
fund of the State; and
(2) a one percent tax which must be credited as provided in
Section 59-21-1010(B). The one percent tax specified in this item
does not apply to the issuance of certificates of title or other
proof of ownership to an individual eighty-five years of age or
older titling or registering a motor vehicle, motorcycle, boat,
motor, or airplane for his own personal use.
Section 12-36-2650. The taxes imposed by this chapter
are in addition to all other taxes, licenses, and charges."
B. Title 6 of the 1976 Code is amended by adding:
"CHAPTER 4
Allocation of Accommodations Tax Revenues
Section 6-4-10. (A) The funds received by a
municipality or a county from the local accommodations tax
provided in Section 12-36-2630(3) must be allocated in the
following manner:
(1) The first twenty-five thousand dollars must be allocated to
the general fund of the municipality or county and is exempt from
all other requirements of this article.
(2) Twenty-five percent of the remaining balance must be
allocated to a special fund and used for advertising and promotion
of tourism so as to develop and increase tourist attendance
through the generation of publicity. To manage and direct the
expenditure of these tourism promotion funds, the municipality or
county must select one or more organizations, such as a Chamber of
Commerce, Visitor and Convention Bureau, or Regional Tourism
Commission, which have an existing, ongoing tourist promotion
program or, if no such organization exists, to create an
organization with the same membership standard as put forth in
subsection (C) of this section. To be eligible for selection the
organization must be organized as a nonprofit organization and
shall demonstrate to the municipality or county that it has an
existing, ongoing tourism promotion program or that it can develop
an effective tourism promotion program. Before the beginning of
each fiscal year, any organization receiving funds collected
pursuant to the provisions of this article from a municipality or
county shall submit a budget of planned expenditures. The
organization must receive the approval of the municipality or
county which distributed the funds before expenditure of the
funds. At the end of each fiscal year, any organization receiving
funds shall render an accounting of the expenditure of the funds
to the municipality or county which distributed them.
(3) The remaining balance received by a municipality or county
must be allocated to a special fund and used for tourism-related
expenditures.
'Tourism-related expenditures' include the following types of
expenditures: advertising and promotion of tourism so as to
develop and increase tourist attendance through the generation of
publicity; promotion of the arts and cultural events;
construction, maintenance, and operation of facilities for civic
and cultural activities including construction and maintenance of
access and other nearby roads and utilities for such facilities;
the criminal justice system, law enforcement, fire protection,
solid waste collection, and health facilities when required to
serve tourists and tourist facilities; public facilities such as
restrooms, dressing rooms, parks, and parking lots; tourist
shuttle transportation; control and repair of waterfront erosion;
and operating visitor information centers. In the expenditure of
funds, county councils are required to promote tourism and make
tourism-related expenditures primarily in the geographical areas
of the county in which the proceeds of the tax are collected where
it is practical. Any person or political subdivision which
determines that the expenditure of accommodations tax proceeds by
the county is not substantially in compliance with the provisions
of this paragraph may seek relief to obtain compliance in the
Court of Common Pleas of the county concerned.
(B) A municipality or county may issue bonds or enter into other
financial obligations or create reserves to secure obligations for
the purposes of financing all or a portion of the cost of
constructing facilities for civic activities, the arts, and
cultural events which fulfill the purpose of this article. The
annual debt service of indebtedness incurred to finance such
facilities or lease payments for the use of the facilities may be
provided from the funds received by a municipality or county from
the accommodations tax in an amount not to exceed the amount
received by the municipality or county after deduction of the
accommodations tax funds dedicated to the general fund and the
advertising and promotion fund as provided for in this article.
However, none of the revenue received by a municipality or county
from the accommodations tax may be used to retire outstanding
bonded indebtedness incurred before July 1, 1984.
(C) A municipality or county receiving revenue from the
accommodations tax shall appoint an advisory committee to make
recommendations on the expenditure of revenue generated from the
accommodations tax. The advisory committee consists of seven
members with a majority of the committee members being selected
from the hospitality industry of the municipality or county
receiving the revenue and, in the case of county advisory
committees, from citizens of the area where the majority of the
revenue is derived; provided that in a county which receives more
in distributions of accommodations taxes as provided in this
article than it collects in accommodations taxes, the membership
of the county advisory committee in this county must be
representative of all areas of the county with a majority of the
membership coming from no one area. One member of all advisory
committees shall represent the cultural organizations of the
municipality or county receiving the revenue.
Section 6-4-20. For the purposes of this section 'county
area' means a county and all municipalities within the
geographical boundaries of that county. There is created an
account to administer the local accommodations tax. It must be
administered by the State Treasurer in the following manner:
(1) at the end of each fiscal year and before August first a
percentage, to be determined by the State Treasurer, must be
withheld from those county areas collecting four hundred thousand
dollars or more from that amount which exceeds four hundred
thousand dollars from the tax authorized by this article and that
amount must be distributed to assure that each county area
receives a minimum of fifty thousand dollars. The amount withheld
from those county areas collecting four hundred thousand dollars
or more must be apportioned among the municipalities and the
county in the same proportion as those units received quarterly
remittances as provided in Section 12-36-2630(3). If the total
statewide collections from the local accommodations tax exceeds
the statewide collections for the preceding fiscal year then this
fifty thousand dollar figure must be increased by a percentage
equal to seventy-five percent of the statewide percentage increase
in statewide collections for the preceding fiscal year. The
difference between the fifty thousand dollars minimum and the
actual collections within a county area must be distributed to the
eligible units within the county area based on population as
determined by the most recent United States census.
(2) At the end of each fiscal year and before August first, the
State Treasurer shall distribute to each county area collecting
more than fifty thousand dollars but less than four hundred
thousand dollars an additional fifteen thousand dollars. If the
total statewide collections from the local accommodations tax
exceed the statewide collections for the preceding fiscal year,
then this fifteen thousand dollar figure must be increased by a
percentage equal to seventy-five percent of the statewide
percentage increase in statewide collections for the preceding
fiscal year. This amount must be distributed in the same manner
as the fifty thousand dollars provided in item (1) of this
section. The amount paid those qualified county areas under the
provisions of this item must be paid from the account created
under the provisions of this section.
(3) Any amount withheld in excess must be distributed to the
county areas whose collections exceed four hundred thousand
dollars based on the ratio of the funds available to the
collections by each county area.
(4) Any county areas receiving fifty thousand dollars under the
provisions of this section or from the local accommodations tax
are excluded from the requirements of Section 6-4-10, except that
the fifteen thousand dollars paid to those county areas collecting
more than fifty thousand dollars but less than four hundred
thousand dollars as provided in item (2) of this section must be
allocated to a special fund and used for the purposes as required
in Section 6-4-10(A)(2) and (3) and an advisory committee must be
appointed as provided in Section 6-4-10(C)."
C. Chapter 21, Title 59 of the 1976 Code is amended by adding:
"Article 9
Sales Tax Revenues for Schools
Section 59-21-1010. (A) The revenue derived from
Sections 12-36-2620(1) and 12-36-2630(1) must be remitted to the
State Treasurer to be credited to the state public school building
fund for the purposes provided for in Article 3 of Chapter 21 of
Title 59 and any sum above that amount must be placed to the
credit of the general fund of the State and must be used for
school purposes only.
(B) The revenue derived from Sections 12-36-2620(2), 12-36-
2630(2), and 12-36-2640(2) must be deposited by the State
Treasurer in the South Carolina Education Improvement Act of 1984
Fund as a fund separate and distinct from the general fund of the
State. All unappropriated money in this fund and earning on
investments from this fund must remain part of the separate fund
and must not be deposited in the general fund except as provided
for in this section. Money from this fund may be spent only for
elementary and secondary school purposes. Any change in the
management or use of this fund for other than elementary and
secondary education is permitted only by a two-thirds vote
provided in this section.
(C) (1) Upon implementation of the provisions of this section by
law, the law may not be amended or repealed except by special vote
provided in this section.
(2) For purposes of this subsection, a special vote means an
affirmative two-thirds vote of the total membership of the Senate
and an affirmative two-thirds vote of the total membership of the
House of Representatives.
All monies appropriated from the Education Improvement Act of
1984 Fund which are disbursed by the State Department of Education
must be appropriated in one division of the section in the annual
general appropriations act making appropriations for the State
Department of Education.
Section 59-21-1020. The State Department of Education
shall carefully monitor and audit the disbursement of monies from
the South Carolina Education Improvement Act Fund. Any line item
appropriation not fully expended for any program under the South
Carolina Education Improvement Act of 1984 reverts to the fund.
Section 59-21-1030. Except as provided in this section,
school district boards of trustees or any other appropriate
governing body of a school district shall maintain at least the
level of per pupil financial effort established as provided in
fiscal year 1983-84. Beginning in 1985-86, local financial effort
for noncapital programs must be adjusted for an inflation factor
estimated by the Division of Research and Statistical Services.
Thereafter, school district boards of trustees or other
governing bodies of school districts shall maintain at least the
level of financial effort per pupil for noncapital programs as in
the prior year adjusted for an inflation factor estimated by the
Division of Research and Statistical Services. The county auditor
shall establish a millage rate so that the level of financial
effort per pupil for noncapital programs adjusted for an inflation
factor estimated by the Division of Research and Statistical
Services is maintained as a minimum effort. No school district
which has not complied with this section may receive funds from
the South Carolina Education Improvement Act of 1984 Fund. School
district boards of trustees may apply for a waiver to the State
Board of Education from the requirements of this section if:
(1) the district has experienced a loss in revenue because of
reduction in assessed valuation of property or has had a
significant increase in one hundred thirty-five average daily
membership;
(2) the district has experienced insignificant growth in revenue
collections from the previous year;
(3) the district has demonstrated for one year that it has
achieved operating efficiencies and all education requirements are
being met;
(4) a midyear revenue shortfall results in a reduction of funds
appropriated in accordance with Chapter 20 of Title 59 (The
Education Finance Act).
A decline in the measured academic achievement of the students
must immediately cause the State Board of Education to void all
waivers provided under this section and make the district
ineligible to apply for any waivers under this section for two
consecutive years. If the decline in student achievement occurs,
the district shall revert to the minimum effort requirement,
adjusted for the prior year's inflation factor. Waiver (4) does
not apply to funds needed to meet the Minimum Salary Schedule for
teachers in South Carolina. A school district is eligible for an
annual renewal of the waiver provided the district meets one of
the above criteria and meets the minimum effort requirement of the
previous year and at least the minimum required effort of the
Education Finance Act.
Section 59-21-1040. The compensation and employer
contributions of any new personnel employed for the purpose of
implementing specific provisions of the South Carolina Education
Improvement Act of 1984 must be paid from funds appropriated for
that purpose by the General Assembly from funds derived from
increased revenue provided for in the Education Improvement Act of
1984 Fund. This may not be construed to preclude any school
district from providing additional compensation and employee
contributions for the purpose of implementing specific provisions
of the South Carolina Education Improvement Act of 1984. School
district employees are not entitled to receive any across-the-
board pay increases or employer contributions provided for other
state employees in the annual general appropriation act unless
otherwise authorized by the General Assembly in that act."
D.Chapter 35 of Title 12 of the 1976 Code is repealed with respect
to sales, use, and transfers after June 30, 1990.
E. The Code Commissioner shall:
(1) place all appropriate provisions of acts dealing with
Chapter 35, Title 12 of the 1976 Code enacted in the 1990 session
of the General Assembly in the appropriate part of Chapter 36,
Title 12 of the 1976 Code as added by this section and in so doing
he shall modify the language of code sections as necessary to
implement the intent of the General Assembly;
(2) eliminate or delete from the chapter added by this section
any provision of law the subject matter of which was repealed or
eliminated by the General Assembly in the 1990 session;
(3) amend provisions in the chapter added by this section
corresponding to amendments of the sales and use tax laws of this
State enacted by the General Assembly during the 1990 session in
other acts;
(4) correct cross-references as he considers necessary in
affected provisions of the 1976 Code.
F. Except where inappropriate, any reference in any law or other
document to Chapter 35, Title 12 of the 1976 Code, is considered a
reference to the appropriate provisions of Chapter 36 of Title 12,
Chapter 4 of Title 6, and Article 9, Chapter 21, of Title 59, all
of the 1976 Code.
G. This act takes effect July 1, 1990.
SECTION 75
Deleted
SECTION 76
TO AMEND THE 1976 CODE BY ADDING SECTION 12-7-340 SO AS TO DEFINE
CONDITIONS WHICH REQUIRE INTERSTATE MOTOR CARRIERS DOING DE
MINIMIS BUSINESS IN THIS STATE TO FILE RETURNS AND PAY INCOME
TAXES AND TO PROVIDE THAT THEY MAY MAKE RETURNS AND PAY TAXES DUE
PLUS INTEREST FOR THE TAX YEARS 1987, 1988, AND 1989.
A. The 1976 Code is amended by adding:
"Section 12-7-340. An interstate motor carrier which within a
tax year:
(1) owns or rents real or personal property in this State
except mobile property; or
(2) travels more than twenty-five thousand mobile property
miles within this State if the total mobile property miles
traveled within this State during the tax year does not exceed ten
percent of the total mobile property miles traveled in all states
by the motor carrier during that period; or
(3) makes more than twelve pick ups or deliveries in this
State;
shall file a timely annual return and remit the amount of tax due.
The provisions of items (2) and (3) of this section apply to the
holder of the operating authority and do not apply to its agents."
B.An interstate motor carrier described by Section 56-7-340 of the
1976 Code which has not filed returns and paid taxes for the tax
years 1987, 1988, and 1989 may file returns and pay taxes due plus
interest for those tax years, if the returns are filed and
payments made within ninety days of the effective date of this
act.
PLEASE NOTE
After deleted sections are omitted, Part II of this act consists
of forty-six sections.
End of Part II
PART III
SECTION 1. The following sums of money constitute the source of
funds for the Fiscal Year 1989-90 Supplemental Appropriation in
Section 2 of this Part, and notwithstanding any other provision of
law providing for the use of the surplus funds, any 1989-90
surplus must first be used for the appropriations contained in the
1989-90 Supplemental Appropriation in Section 2 of this Part:
1. FY 1989-90 Education Finance Act Lapse 6,000,000
2. FY 1989-90 Personal Service
and Operating Lapse 3,000,000
3. FY 1989-90 Bonus Lapse 1,000,000
4. Nursing Home Lawsuit Settlement 500,000
5. Infectious Waste Contingency
Fund Transfer 1,325,000
Total Source of Funds $11,825,000
SECTION 2. The following sums, if so much is necessary, are
appropriated from the general fund of the State to supplement
appropriations made for the expenses of the state government in
Act 189 of 1989 (General Appropriations Act):
( 1) Department of Education
Testing Maintenance 391,000
( 2) Commission on Higher Education
Cutting Edge 3,000,000
( 3) Higher Education Tuition Grants
Grants 395,208
( 4) Aid to Subdivisions
Formula 3,000,000
(4.1) The funds provided for Aid to Subdivisions must be
distributed in the same proportion as the funds in Part I of this
Act for Aid to Subdivisions formula funding.
( 5) Commission on Higher Education
Access and Equity 704,819
( 6) SC Commission on Alcohol &
Drug Abuse
FY 90 Part III Shortfall 105,650
( 7) State Health & Human Services
Finance Commission
SSBG Vehicle Replacement 300,000
( 8) Department of Health and
Environmental Control
Equipment 60,000
( 9) Department of Mental Health
New Day Psychiatric Rehab Cntr 50,000
(10) Clemson - PSA
Soil Diagnostic Lab 150,000
(11) SC State Library
Blind/Handicapped Vehicle 20,000
(12) Development Board
Expo '92 300,000
(13) SC Arts Commission
Computer Replacement 178,000
(14) SC Arts Commission
ABC Grants 50,000
(15) Educational Television Comm.
School Reception Equipment 100,000
(16) Dept of Wildlife & Marine Res.
Research Vessel Equipment 47,139
(17) Governor's Office - OEPP
Public Safety Grant Match 125,000
(18) Parks, Recreation & Tourism
Park Improvements 68,714
(19) Adjutant General
Armory Maintenance 75,000
(20) Department of Youth Svcs.
Preadjudication Detention Ctr. 245,000
(20.1) Of the funds authorized for the Department of Youth
Services in sub-subitem (j) of subitem (24), Section 1, of Act 638
of 1988, $215,000 may be used for the construction of a
preadjudication detention center. If a law is not enacted
authorizing the construction of a preadjudication center or if
adequate startup money is not secured in this fiscal year, the
funds authorized to be expended pursuant to this proviso must
lapse to the General Fund.
(21) Workers' Compensation Commission
Data Processing 30,000
(22) Commission on Appellate Defense
Computer Network 28,576
(23) Clemson-PSA
Acid Rain 60,000
(24) Prob., Parole & Pardon Svcs.
Electronic Monitoring 175,000
(25) Dept of Parks, Recreation
and Tourism
Freewood Farm 100,000
(26) Veterans Affairs
Compl. of Computer System 21,242
(27) Foster Care Review Board
Computer Upgrade 12,850
(28) Commission on Aging
Computer System 95,288
(29) Commission on Women
a. Copier 5,725
b. Training-Computer System 640
(30) B&C Board-Executive Director
Office Automation 129,081
(31) B&C Board-Internal Oper.
Humanities Council 11,000
(32) SC Arts Commission
Greenville Cultural Exchange 10,000
(33) Department of Education
Archibald Rutledge Scholarship 10,000
(34) Dues & Contributions
Piedmont Medical Center 40,000
(35) Department of Corrections
FY 90 Personal Svc. Shortfall 395,068
(36) Dept. of Social Services
Camp Happy Days 10,000
(37) Savannah Valley Authority
Hampton Project 1,325,000
(37.1) The Savannah Valley Authority shall expend any
appropriated funds designated for the "Hampton Project" at the
direction of the Hampton County Industrial Development Commission.
Total Appropriation $11,825,000
SECTION 3. Appropriations contained in Items (1) through (37) of
Section 2 of this Part are effective at the close of Fiscal Year
1989-90 and any unexpended balance on June 30, 1990, of the
amounts appropriated in Section 2 of this Part may be carried
forward into Fiscal Year 1990-91 and expended for the same
purpose.
SECTION 4. If the State General Fund does not end Fiscal Year
0989-90 with sufficient surplus to fund all of the items in
Section 2 of this Part, the Comptroller General must reduce the
appropriations in Section 2 of this Part in reverse order
beginning with item number 37, except for the Savannah Valley
Authority, "Hampton Project". The appropriation for the Savannah
Valley Authority, "Hampton Project", must not be reduced. If
after the reduction of the items in Section 2, except for the
Savannah Valley Authority, "Hampton Project", the state general
fund reflects an operating deficit the Comptroller General shall
proceed to reduce the Capital Reserve Fund appropriation in the
manner as provided by law.
SECTION 5. Notwithstanding the provisions of the last paragraph
of Section 28.13, Part I, Act 189 of 1989, any 1989-90 fiscal year
Education Finance Funds unallocated at the end of the fiscal year
must be credited to the General Fund of the State. These funds
must be considered as part of the lapse of general fund monies and
used, to the extent necessary, to meet the supplemental
appropriations contained in Section 2 of this Part.
SECTION 6. A. Due to extraordinary and compelling circumstances,
the General Assembly hereby authorizes the State Budget and
Control Board of South Carolina to issue not more than thirty one
million three hundred fifty thousand dollars ($31,350,000) of
general obligation debt of the State, in the form of a promissory
note, if so much is needed for the purposes listed in subsection
B. below. Such general obligation debt shall be issued under such
terms and conditions as the State Budget and Control Board shall
prescribe; provided, however, that the general obligation debt
issued shall not mature later than September 1, 1991; and provided
further, that there is hereby allocated sufficient tax revenues to
provide for the punctual payment of the principal of and interest
on such general obligation debt. In accordance with the
provisions of Article X, Section 13 of the State Constitution, the
full faith, credit and taxing power of the State shall be pledged
to the payment of the principal of and interest on such general
obligation debt.
B. The proceeds of the promissory note issued by the Board as
provided in subsection (A) of this Section must be applied to the
following purposes, each of which is hereby declared a public
purpose:
- FEMA - Public Assistance Match $ 3,300,000
- Division of Local Government - Water
and Sewer Grant - Federal Match 3,300,000
- Beach Restoration - Hilton Head
Island Capital Improvements 3,750,000
- State Agency - Hugo Related
Capital Improvements 3,000,000
- FEMA - Individual and Family Grant
Program Match 18,000,000
TOTAL $31,350,000
The funds authorized for State Agency - Hugo Related Capital
Improvements must be apportioned by the State Budget and Control
Board, after review by the Joint Bond Review Committee, according
to the priority of need.
C. In addition to fulfilling the requirements of Article X,
Section 13 of the State Constitution by allocating sufficient tax
revenues to provide for the punctual payment of the principal of
and interest on the general obligation debt and pledging the full
faith, credit and taxing power of the state on the general
obligation debt authorized in subsection (A) above, the General
Assembly hereby expresses its intent to repay the general
obligation debt by an appropriation from the Capital Reserve Fund
and it is further the express intent that such appropriation from
the Capital Reserve Fund be made as the first priority
appropriation from the Capital Reserve Fund for Fiscal Year 1990-
91. The Budget and Control Board must include in their Capital
Reserve Fund appropriation recommendations for Fiscal Year 1990-
91, an appropriation to retire this promissory note as the number
one funding priority.
SECTION 7. The Department of Health and Environmental Control
shall transfer one million three hundred twenty five thousand
dollars from the Infectious Waste Contingency Fund to the State
General Fund during Fiscal Year 1990-91 in order to fund
appropriations made in Section 2, item 37 of this Part.
End of Part III
All Acts or parts of Acts inconsistent with any of the
provisions of Part I or Part III of this Act are hereby suspended
for the Fiscal Year 1990-91.
All Acts or parts of Acts inconsistent with any of the
provisions of Part II of this Act are hereby repealed.
Except as otherwise specifically provided herein this Act shall
take effect immediately upon its approval by the Governor.
______________________________
Became law without signature of the Governor.
PLEASE NOTE
Provisions printed in italic boldface were vetoed by the Governor
June 13, 1990.
* Indicates those vetoes sustained by the General Assembly June
19, 1990.
Unless otherwise stated, provisions not vetoed by the Governor
took effect June 13, 1990.