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Current Status Bill Number:View additional legislative information at the LPITS web site.3269 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990113 Primary Sponsor:Davenport All Sponsors:Davenport Drafted Document Number:l:\council\bills\kgh\15140htc99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemption, school supplies, clothes, etc. sold at start of new academic year; Taxation, School districts History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990113 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS OF SALES OR SALES PRICE OF SCHOOL SUPPLIES, SCHOOL CLOTHES, AND OTHER SCHOOL-RELATED ITEMS SOLD TO CONSUMERS PREPARATORY TO THE START OF A NEW ACADEMIC YEAR DURING THE LAST WEEK OF AUGUST AND THE FIRST WEEK OF SEPTEMBER EACH YEAR.
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 at the end to read:
"( ) school supplies, school clothes, and other school-related items sold to a consumer during the last week in August and the first week in September.
For purposes of this exemption, school supplies, school clothes, and other school-related items include:
(a) items required by a teacher, school, or school district preparatory to the beginning of a new academic year; and
(b) items generally accepted as being necessary for a student to be adequately prepared for the successful undertaking of a new academic year."
SECTION 2. This act takes effect upon approval by the Governor.
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