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Current Status Bill Number:View additional legislative information at the LPITS web site.3271 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\15148htc99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemption on personal property sold to churches, houses of worship; Charitable Organizations, Taxation 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 SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT TANGIBLE PERSONAL PROPERTY SOLD TO HOUSES OF WORSHIP.
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:
"( ) Tangible personal property sold to a house of worship which is exempt from property tax pursuant to Section 12-37-220(A)(3). This exemption extends only to sales to the house of worship in furtherance of its exempt purpose, including daycare services it may provide."
SECTION 2. This act takes effect July 1, 1999.
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