Current Status Introducing Body:House Bill Number:4569 Ratification Number:600 Act Number:482 Primary Sponsor:Kirsh Type of Legislation:GB Subject:Sales tax exemption, scrap metal processors Companion Bill Number:1376 Date Bill Passed both Bodies:Jun 03, 1992 Computer Document Number:CYY/18973.SD Governor's Action:S Date of Governor's Action:Jul 01, 1992 Introduced Date:Mar 18, 1992 Date of Last Amendment:May 28, 1992 Last History Body:------ Last History Date:Jul 01, 1992 Last History Type:Act No. 482 Scope of Legislation:Statewide All Sponsors:Kirsh Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
4569 ------ Jul 01, 1992 Act No. 482
4569 ------ Jul 01, 1992 Signed by Governor
4569 ------ Jun 04, 1992 Ratified R 600
4569 House Jun 03, 1992 Concurred in Senate
amendment, enrolled for
ratification
4569 Senate May 28, 1992 Amended, read third time,
returned to House with
amendments
4569 Senate May 21, 1992 Amended, read second time,
ordered to third reading with
notice of general amendments
4569 Senate May 20, 1992 Recalled from Committee 06
4569 Senate Apr 16, 1992 Introduced, read first time, 06
referred to Committee
4569 House Apr 15, 1992 Read third time, sent to
Senate
4569 House Apr 09, 1992 Read second time
4569 House Mar 26, 1992 Committee Report: Favorable 30
4569 House Mar 18, 1992 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
(A482, R600, H4569)
AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE THAT PROCESSORS ARE CONSIDERED MANUFACTURERS FOR PURPOSES OF THE EXEMPTIONS RELATING TO THE SALE OF ELECTRICITY OR OTHER FUELS TO MANUFACTURERS FOR CERTAIN USES.
Be it enacted by the General Assembly of the State of South Carolina:
Processor
SECTION 1. Section 12-36-2120(9)(b) of the 1976 Code is amended to read:
"(b) the generation of heat or power used in manufacturing tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacturing' includes the activities of a processor;".
Processor
SECTION 2. Section 12-36-2120(19) of the 1976 Code is amended to read:
"(19) electricity used by manufacturers, miners, or quarriers to manufacture, mine, or quarry tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacture' includes the activities of processors;".
Time effective
SECTION 3. This act takes effect upon approval by the Governor.
Approved the 1st day of July, 1992.