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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 THE SALE OF HARDWARE AND MATERIALS CLASSIFIED AS TANGIBLE PERSONAL PROPERTY INCLUDING CASKETS, VAULTS, URNS, AND MARKERS, TOGETHER WITH ALL ATTENDANT PARTS, COMPONENTS, AND ATTACHMENTS, USED IN THE BURIAL OR CREMATION OF HUMAN BEINGS.
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 a new item to read:
"( ) hardware and materials classified as tangible personal property including caskets, vaults, urns, and markers, together with all attendant parts, components, and attachments, used in the burial or cremation of human beings;"
SECTION 2. This act takes effect upon approval by the Governor.
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