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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXTEND TO HOUSES OF WORSHIP THE EXEMPTION ALLOWED FOR RESIDENTIAL USE OF ELECTRICITY, NATURAL GAS, AND OTHER FUELS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(33) of the 1976 Code is amended to read:
"(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal, or any other combustible heating material or substance used for residential purposes or used in houses of worship. Individual sales of kerosene or LP gas of twenty gallons or less by retailers are considered used for residential heating purposes;"
SECTION 2. This act takes effect July 1, 2008.
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