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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, ENACTING THE "SECOND AMENDMENT RECOGNITION ACT" BY ESTABLISHING THE SECOND AMENDMENT WEEKEND, EXEMPTING FROM SALES TAX THE GROSS PROCEEDS OF THE SALE OR SALES PRICE OF FIREARMS SOLD ON SECOND AMENDMENT WEEKEND AND TO DESIGNATE THE FRIDAY AND SATURDAY AFTER THANKSGIVING EACH YEAR AS SECOND AMENDMENT WEEKEND.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. This act may be cited as the "Second Amendment Recognition Act".
SECTION 2. Section 12-36-2120 of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding a new item at the end appropriately numbered to read:
"( ) sales of handguns as defined pursuant to Section 16-23-10(1), rifles, and shotguns during the forty-eight hours of the Second Amendment Weekend. For purposes of this item, the 'Second Amendment Weekend' begins at 12:01 a.m. on the Friday after Thanksgiving and ends at twelve midnight the following Saturday."
SECTION 3. This act takes effect July 1, 2008.
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