South Carolina General Assembly
117th Session, 2007-2008

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S. 1243

STATUS INFORMATION

General Bill
Sponsors: Senators Bryant, Verdin, Grooms, Fair, Ryberg, Thomas and Campbell
Document Path: l:\s-res\klb\021taxe.dag.doc
Companion/Similar bill(s): 1119, 4330, 4829

Introduced in the Senate on March 27, 2008
Currently residing in the Senate Committee on Finance

Summary: Sales and use tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   3/27/2008  Senate  Introduced and read first time SJ-16
   3/27/2008  Senate  Referred to Committee on Finance SJ-16

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

3/27/2008

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXEMPT FROM STATE-IMPOSED SALES AND USE TAX TANGIBLE PERSONAL PROPERTY SOLD OR LEASED TO PUBLIC SCHOOLS AND PUBLIC SCHOOL DISTRICTS IN THIS STATE.

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:

"( )    tangible personal property sold or leased to public schools and public school districts in this State, but this exemption does not apply for any local sales and use tax administered by the Department of Revenue."

SECTION    2.    This act takes effect on the first day of the first month following approval by the Governor.

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