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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CORRECTIVE LENSES SOLD BY PRESCRIPTION AND RAW MATERIALS USED IN THE MANUFACTURE OF SUCH LENSES.
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:
"( ) corrective lenses sold by prescription and raw materials used in the fabrication of such lenses."
SECTION 2. This act takes effect July 1, 2008.
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