Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format

Bill 3900

                    Current Status

Bill Number:                      3900
Ratification Number:              158
Act Number:                       77
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010405
Primary Sponsor:                  Vaughn
All Sponsors:                     Vaughn, Kirsh, J.R. Smith, Koon, 
                                  Dantzler, Davenport, Edge, Harvin, Keegan, 
                                  Rivers, Bowers
Drafted Document Number:          l:\council\bills\nbd\11432ac01.doc
Date Bill Passed both Bodies:     20010621
Date of Last Amendment:           20010620
Governor's Action:                S
Date of Governor's Action:        20010720
Subject:                          Meals to homeless, needy, or disabled 
                                  persons sales tax exempt when eligible for 
                                  Agriculture Department food coupons


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20010802  Act No. A77
------  20010720  Signed by Governor
------  20010628  Ratified R158
Senate  20010621  Concurred in House amendment, 
                  enrolled for ratification
House   20010620  Senate amendments amended,
                  returned to Senate with amendment
Senate  20010607  Amended, read third time, 
                  returned to House with amendment
Senate  20010514  Read second time, notice of
                  general amendments
Senate  20010509  Committee report: Favorable            06 SF
Senate  20010425  Introduced, read first time,           06 SF
                  referred to Committee
House   20010425  Read third time, sent to Senate
House   20010424  Read second time
House   20010419  Committee report: Favorable            30 HWM
House   20010417  Co-Sponsor added (Rule 5.2) by Rep.            Bowers
House   20010405  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill
Revised on April 19, 2001 - Word format
Revised on May 9, 2001 - Word format
Revised on June 7, 2001 - Word format
Revised on June 20, 2001 - Word format

(A77, R158, H3900)

AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO INCLUDE AN EXEMPTION FOR MEALS OR FOODSTUFFS THAT ARE SOLD TO PUBLIC OR NONPROFIT ORGANIZATIONS FOR CONGREGATE OR IN-HOME SERVICE TO CERTAIN HOMELESS, NEEDY, DISABLED, OR ELDERLY ADULTS AND TO APPLY THIS EXEMPTION ONLY TO MEALS AND FOODSTUFFS ELIGIBLE FOR PURCHASE UNDER THE FEDERAL FOOD STAMP PROGRAM; AND TO AMEND SECTION 12-36-90, RELATING TO THE DEFINITION OF "GROSS PROCESS OF SALES" IN CONNECTION WITH THE SALES AND USE TAX, SO AS TO EXCLUDE FROM GROSS PROCEEDS THE INTEREST, FEES, OR CHARGES IMPOSED ON A CUSTOMER FOR LATE PAYMENT OF A BILL FOR ELECTRICITY OR NATURAL GAS.

Be it enacted by the General Assembly of the State of South Carolina:

Sales tax exemption

SECTION 1. Section 12-36-2120(10) of the 1976 Code is amended by adding an appropriately lettered subitem to read:

"( ) meals or foodstuffs prepared or packaged that are sold to public or nonprofit organizations for congregate or in-home service to the homeless or needy or disabled adults over eighteen years of age or individuals over sixty years of age. This subitem only applies to meals and foodstuffs eligible for purchase under the USDA food stamp program."

Exclusion from definition of "gross proceeds"

SECTION 2. A. Section 12-36-90(2) of the 1976 Code is amended by adding an appropriately lettered subitem at the end to read:

"( ) interest, fees, or charges however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, whether or not sales tax is required to be paid on the underlying electricity or natural gas bill."

B. Notwithstanding the general effective date of this act, this section takes effect upon approval of this act by the Governor and applies with respect to retail sales occurring on or after that date and sales before that date for all periods remaining open for the assessment of taxes by agreement or by operation of law. However, a refund is not due a taxpayer of sales and use tax paid on interest, fees, or charges, however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, before the effective date of this section.

Time effective

SECTION 3. This act takes effect upon approval by the Governor.

Ratified the 28th day of June, 2001.

Approved the 20th day of July, 2001.

This web page was last updated on Tuesday, December 8, 2009 at 11:31 A.M.