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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 GROSS PROCEEDS OF SALE OF ELECTRICITY USED EXCLUSIVELY TO CURE AGRICULTURAL PRODUCTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(18) of the 1976 Code is amended to read:
"(18) fuel and electricity used exclusively to cure agricultural products;"
SECTION 2. This act takes effect July 1, 2014.
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