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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXTEND TO APIARY PRODUCTS THE EXEMPTION FOR FARM, GROVE, VINEYARD, AND GARDEN PRODUCTS SOLD IN THE ORIGINAL STATE OF PRODUCTION BY THE PRODUCER OR THE PRODUCER'S IMMEDIATE FAMILY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(23) of the 1976 Code is amended to read:
"(23) farm, grove, vineyard, and garden, and apiary products, if sold in the original state of production or preparation for sale, when sold by the producer or by members of the producer's immediate family;"
SECTION 2. This act takes effect upon approval by the Governor.
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