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H. 3152
STATUS INFORMATION
General Bill
Sponsors: Rep. J. Brown
Document Path: l:\council\bills\ggs\22676htc03.doc
Introduced in the House on January 14, 2003
Currently residing in the House Committee on Ways and Means
Summary: Sales tax exemption on prescription eyeglass lenses and materials used to make
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/4/2002 House Prefiled 12/4/2002 House Referred to Committee on Ways and Means 1/14/2003 House Introduced and read first time HJ-63 1/14/2003 House Referred to Committee on Ways and Means HJ-63
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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 PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.
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:
"( ) prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."
SECTION 2. This act takes effect July 1, 2003.
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