Bill 4463

                    Current Status

Introducing Body:               House
Bill Number:                    4463
Ratification Number:            317
Act Number:                     527
Primary Sponsor:                Haskins
Type of Legislation:            JR
Subject:                        Thayer V. Tax Commission
Date Bill Passed both Bodies:   Mar 18, 1992
Computer Document Number:       BR1/2196.AC
Governor's Action:              S
Date of Governor's Action:      Mar 26, 1992
Introduced Date:                Feb 26, 1992
Date of Last Amendment:         Mar 05, 1992
Last History Body:              ------
Last History Date:              Oct 07, 1992
Last History Type:              Act No. 527
Scope of Legislation:           Statewide
All Sponsors:                   Haskins
                                Rama
                                Vaughn
                                Fulmer
                                R. Young
                                Felder
                                Kempe
                                Gonzales
                                Baker
                                Cato
                                T.C.
                                Alexander
                                Littlejohn
                                Lanford
                                Marchbanks
                                Kirsh
Type of Legislation:            Joint Resolution

 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 4463  ------  Oct 07, 1992  Act No. 527
 4463  ------  Mar 26, 1992  Signed by Governor
 4463  ------  Mar 25, 1992  Ratified R 317
 4463  House   Mar 18, 1992  Concurred in Senate
                             amendment, enrolled for
                             ratification
 4463  Senate  Mar 10, 1992  Read third time, returned to
                             House with amendment
 4463  Senate  Mar 06, 1992  Read second time
 4463  Senate  Mar 05, 1992  Unanimous consent for second
                             and third reading on the next
                             two consecutive Legislative
                             days
 4463  Senate  Mar 05, 1992  Amended
 4463  Senate  Mar 05, 1992  Introduced, read first time,
                             placed on Calendar without
                             reference
 4463  House   Mar 04, 1992  Read third time, sent to
                             Senate
 4463  House   Mar 03, 1992  Amended, read second time
 4463  House   Feb 26, 1992  Introduced, read first time,
                             placed on Calendar without
                             reference

(R317, H4463)

A JOINT RESOLUTION TO WAIVE THE SALES AND USE TAX INDEBTEDNESS ON RELIGIOUS PUBLICATIONS DUE THE STATE THROUGH JANUARY 13, 1992, WHICH RESULTED FROM THE EXEMPTION ON THESE PUBLICATIONS BEING DECLARED UNCONSTITUTIONAL.

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:

Tax waived through January 13, 1992

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.

Time effective

SECTION 2. This joint resolution takes effect upon approval by the Governor.

In the Senate House March 25, 1992.

Nick A. Theodore,

President of the Senate

Robert J. Sheheen,

Speaker of the House of

Representatives

Approved the 26th day of March, 1992.

Carroll A. Campbell, Jr.,

Governor

Printer's Date -- April 6, 1992 -- S.