South Carolina General Assembly
117th Session, 2007-2008

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Bill 4564


Indicates Matter Stricken
Indicates New Matter


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

A BILL

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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