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TO AMEND SECTION 44-56-430 OF THE 1976 CODE, RELATING TO ENVIRONMENTAL SURCHARGE FOR DRYCLEANING FACILITIES, TO EXEMPT FROM THE ENVIRONMENTAL SURCHARGE THE PORTION OF GROSS PROCEEDS WHICH ARE NOT DIRECTLY ATTRIBUTABLE TO THE SALE OF DRYCLEANING SERVICE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 44-56-430(A)(1) of the 1976 Code is amended to read:
"(A)(1) An environmental surcharge, equal to one percent of the gross proceeds of sales of a retail drycleaning facility or a dry drop-off facility is imposed upon every owner or operator of a retail drycleaning facility or a dry drop-off facility.
Exempt from the environmental surcharge imposed in this subsection are:
(a) drycleaning facilities in existence before July 1, 1995, that possess a Drycleaning Facility Exemption Certificate issued by the Department of Revenue on or after July 1, 2009;
(b) dry drop-off facilities where the clothing or other fabrics are only cleaned by a drycleaning facility:
(i) owned or operated by the same person who owns or operates the dry drop-off facility;
(ii) issued a Drycleaning Facility Exemption Certificate by the Department of Revenue on or after July 1, 2009; and
(iii) where the owner or operator, or related entity, does not own or operate any other drycleaning facilities that are participating in the fund through payment of any surcharges or fees imposed pursuant to this article; and
(c) wholesale sales of drycleaning services provided to another drycleaning facility or a dry drop-off facility; and
(d) the portions of gross proceeds of sales which are not directly attributable to the sale of drycleaning service."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on January 14, 2010 at 11:23 AM