Download This Bill in Microsoft Word format
Indicates Matter Stricken
Indicates New Matter
S. 988
STATUS INFORMATION
General Bill
Sponsors: Senator Reese
Document Path: l:\council\bills\bbm\9056htc06.doc
Introduced in the Senate on January 10, 2006
Currently residing in the Senate Committee on Finance
Summary: Sales and use tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
-------------------------------------------------------------------------------
12/13/2005 Senate Prefiled
12/13/2005 Senate Referred to Committee on Finance
1/10/2006 Senate Introduced and read first time SJ-28
1/10/2006 Senate Referred to Committee on Finance SJ-28
2/6/2006 Senate Referred to Subcommittee: O'Dell (ch), Peeler, Reese,
Short, Fair, Verdin
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-130, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "SALES PRICE" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXCLUDE FROM THE DEFINITION AMOUNTS OTHERWISE INCLUDED IN SALES PRICE BUT WHICH REFLECT THE COST OF DELIVERY OR INSTALLATION OF TANGIBLE PERSONAL PROPERTY OR BOTH DELIVERY AND INSTALLATION OF SUCH PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-130(1)(a) of the 1976 Code is amended to read:
"(a) any services or transportation costs that are a part of the sale, whether paid in money or otherwise excluding, however, the cost of delivery or installation or both delivery and installation; and"
SECTION 2. This act takes effect upon approval by the Governor and applies for sales of tangible personal property occurring after the month during which this act is approved by the Governor.
This web page was last updated on Friday, December 4, 2009 at 3:33 P.M.