Current Status Introducing Body:House Bill Number:4091 Primary Sponsor:Keyserling Committee Number:30 Type of Legislation:GB Subject:Gratuity, sales tax exempt Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5828.HC Introduced Date:Jan 14, 1992 Last History Body:House Last History Date:Jan 14, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Keyserling Type of Legislation:General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 4091 House Jan 14, 1992 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE AMOUNT OR PERCENTAGE ADDED AS GRATUITY TO THE PRICE OF A MEAL BY A RETAILER FURNISHING THE MEAL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) An amount or percentage added as a gratuity to the price of a meal by a retailer furnishing the meal;"
SECTION 2. This act takes effect upon approval by the Governor.