Current Status Introducing Body:Senate Bill Number:1345 Ratification Number:343 Act Number:528 Primary Sponsor:Passailaigue Type of Legislation:JR Subject:Sales tax exemption, unconstitutionality Date Bill Passed both Bodies:Mar 30, 1992 Computer Document Number:1345 Governor's Action:S Date of Governor's Action:Apr 08, 1992 Introduced Date:Feb 27, 1992 Date of Last Amendment:Mar 25, 1992 Last History Body:------ Last History Date:Oct 07, 1992 Last History Type:Act No. 528 Scope of Legislation:Statewide All Sponsors:Passailaigue McConnell Rose J. Verne Smith Bryan Carmichael Courson Courtney Drummond Fielding Giese Gilbert Robert W. Hayes Jr. Helmly Hinds Hinson Holland Land Leatherman Leventis Lourie Macaulay Martin Martschink Matthews McGill Mitchell Moore Mullinax O'Dell Patterson Peeler Pope Reese Russell Saleeby Setzler Shealy Nell W. Smith Stilwell Thomas Washington Williams Wilson Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
1345 ------ Oct 07, 1992 Act No. 528
1345 ------ Apr 08, 1992 Signed by Governor
1345 ------ Apr 02, 1992 Ratified R 343
1345 Senate Mar 30, 1992 Concurred in House amendment,
enrolled for ratification
1345 House Mar 26, 1992 Read third time, returned to
Senate with amendment
1345 House Mar 25, 1992 Amended, read second time
1345 House Mar 24, 1992 Debate Adjourned Until
Wednesday, March 25, 1992
1345 House Mar 24, 1992 Reconsidered vote whereby
given second reading
1345 House Mar 24, 1992 Read second time
1345 House Mar 05, 1992 Recalled from Committee 30
1345 House Mar 05, 1992 Introduced, read first time, 30
referred to Committee
1345 Senate Mar 04, 1992 Amended, read third time,
sent to House
1345 Senate Mar 03, 1992 Read second time, notice of
general amendments
1345 Senate Feb 27, 1992 Introduced, read first time,
placed on Calendar without
reference
View additional legislative information at the LPITS web site.
(R343, S1345)
A JOINT RESOLUTION TO PROVIDE FOR THE PROSPECTIVE APPLICATION BY THE SOUTH CAROLINA TAX COMMISSION OF THE SALES AND USE TAX EXEMPTION RELATING TO RELIGIOUS PUBLICATIONS DECLARED TO BE UNCONSTITUTIONAL BY THE SOUTH CAROLINA SUPREME COURT, AND TO EXEMPT FROM SALES AND USE TAXES PARTS REPLACED BEFORE OCTOBER 1, 1991, ON MOTOR VEHICLES PURSUANT TO A WRITTEN MOTOR VEHICLE WARRANTY CONTRACT.
Whereas, the South Carolina Supreme Court has declared the state sales and use tax exemption for religious publications unconstitutional; and
Whereas, the South Carolina Tax Commission has correctly determined the sales and use tax to be due for sales or purchases of religious publications between February 21, 1989, and January 13, 1992; and
Whereas, this will create an unfair burden on the retailers licensed with this State; and
Whereas, the retailers licensed with this State relied upon the exemption statute for religious publications during this period and did not have an opportunity to pass the tax on to their customers; and
Whereas, in all fairness this State should forgive the indebtedness that was not paid by reason of the statute; and
Whereas, it is in the public interest to keep these businesses operating, creating jobs, and paying taxes. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
Sales tax on religious publications
SECTION 1. The General Assembly hereby waives the sales and use tax indebtedness due this State with respect to sales and purchases of religious publications made through January 13, 1992, the date the South Carolina Supreme Court declared the statute to be unconstitutional.
Sales and use tax exemptions
SECTION 2. Notwithstanding the provisions of Section 12-36-90(1)(c)(iii)(C) of the 1976 Code, co-payments required pursuant to written motor vehicle warranty contracts on warranty work performed before October 1, 1991, do not subject the value of the parts replaced to the sales and use tax under the definition of "gross proceeds of sales" of Section 12-36-90 of the 1976 Code.
Time effective
SECTION 3. This joint resolution takes effect upon approval by the Governor.
In the Senate House April 2, 1992.
Nick A. Theodore,
President of the Senate
Robert J. Sheheen,
Speaker of the House of
Representatives
Approved the 8th day of April, 1992.
Carroll A. Campbell, Jr.,
Governor
Printer's Date -- April 27, 1992 -- S.