South Carolina General Assembly
117th Session, 2007-2008

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H. 3143

STATUS INFORMATION

General Bill
Sponsors: Reps. Kirsh, Haskins, E.H. Pitts, Mulvaney, Gullick, Hayes, Huggins, M.A. Pitts, Miller, Bowen, Limehouse, G. Brown, Toole and Mahaffey
Document Path: l:\council\bills\nbd\11021ac07.doc

Introduced in the House on January 9, 2007
Introduced in the Senate on May 22, 2007
Last Amended on May 16, 2007
Currently residing in the Senate Committee on Finance

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/13/2006  House   Prefiled
  12/13/2006  House   Referred to Committee on Ways and Means
    1/9/2007  House   Introduced and read first time HJ-80
    1/9/2007  House   Referred to Committee on Ways and Means HJ-81
   1/23/2007  House   Member(s) request name added as sponsor: Mulvaney
   1/24/2007  House   Member(s) request name added as sponsor: Gullick
   3/13/2007  House   Member(s) request name added as sponsor: Hayes
   3/20/2007  House   Member(s) request name added as sponsor: Huggins
   4/11/2007  House   Member(s) request name added as sponsor: M.A.Pitts, 
                        Miller
   4/12/2007  House   Member(s) request name added as sponsor: Bowen
   4/19/2007  House   Member(s) request name added as sponsor: Limehouse
   4/24/2007  House   Member(s) request name added as sponsor: G.Brown, Toole
   5/15/2007  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-10
   5/16/2007  House   Member(s) request name added as sponsor: Mahaffey
   5/16/2007  House   Amended HJ-88
   5/16/2007  House   Read second time HJ-89
   5/17/2007  House   Read third time and sent to Senate HJ-15
   5/22/2007  Senate  Introduced and read first time SJ-10
   5/22/2007  Senate  Referred to Committee on Finance SJ-10

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/13/2006
5/15/2007
5/16/2007

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

AMENDED

May 16, 2007

H. 3143

Introduced by Reps. Kirsh, Haskins, E.H. Pitts, Mulvaney, Gullick, Hayes, Huggins, M.A. Pitts, Miller, Bowen, Limehouse, G. Brown, Toole and Mahaffey

S. Printed 5/16/07--H.

Read the first time January 9, 2007.

            

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE AN EXEMPTION FOR HOSPITAL BEDS, WALKERS, AND WHEELCHAIRS SOLD OR RENTED TO AN INDIVIDUAL UNDER THE WRITTEN PRESCRIPTION OF A HEALTH CARE PROFESSIONAL.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-36-2120 of the 1976 Code, as last amended by Act 335 of 2006, is further amended by adding an appropriately numbered item to read:

"( )    hospital beds, walkers, and wheelchairs sold or rented to an individual under the written prescription of a health care professional authorized to prescribe."

SECTION    2.    Section 12-36-2120 of the 1976 Code, is amended by adding a new item (70) to read:

"(70) (A)    Beginning July 1, 2007, one third of the gross proceeds of the sale of legend or prescription drugs or medicines, legend or prescription biologicals, and legend or prescription bioabsorbable implant devices dispensed or administered to a patient or otherwise used in the treatment of a patient in the office of a medical doctor licensed pursuant to Chapter 47 of Title 40 or of a dentist licensed pursuant to Chapter 15 of Title 40, and not otherwise exempted.

(B)    Beginning July 1, 2007, all gross proceeds of the sales described in subsection (A) are exempt from local sales and use taxes administered by the Department of Revenue.

(C)    Eighty percent of the revenues of the state sales taxes raised after the exemption allowed pursuant to subsection (A) of this section must be credited to the general fund of the State and used as sales taxes are used and the remainder must be credited to the Education Improvement Act Fund."

SECTION    3.    Section 12-36-2120(28) of the 1976 Code is amended by adding a new subitem appropriately lettered to read:

"(__)    Prescription drugs dispensed to Medicare Part A patients residing in a nursing home are not considered sales to the nursing home and are not subject to the sales tax."

SECTION    4.    This act takes effect July 1, 2007.

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