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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.
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