South Carolina General Assembly
121st Session, 2015-2016

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Indicates Matter Stricken
Indicates New Matter

H. 3062

STATUS INFORMATION

General Bill
Sponsors: Reps. Goldfinch, G.R. Smith and Pitts
Document Path: l:\council\bills\bbm\9090htc15.docx

Introduced in the House on January 13, 2015
Introduced in the Senate on May 4, 2015
Last Amended on April 29, 2015
Currently residing in the Senate Committee on Finance

Summary: Sales and use tax exemptions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/11/2014  House   Prefiled
  12/11/2014  House   Referred to Committee on Ways and Means
   1/13/2015  House   Introduced and read first time (House Journal-page 80)
   1/13/2015  House   Referred to Committee on Ways and Means 
                        (House Journal-page 80)
   1/15/2015  House   Member(s) request name added as sponsor: Pitts
   4/23/2015  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 117)
   4/28/2015  House   Debate adjourned until Wed., 4-29-15 
                        (House Journal-page 119)
   4/29/2015  House   Requests for debate-Rep(s). Norman, Kirby, Crosby, 
                        Daning, Anthony, Southard, Atwater, Thayer, Loftis, 
                        Burns, Newton, Long (House Journal-page 108)
   4/29/2015  House   Amended (House Journal-page 158)
   4/29/2015  House   Read second time (House Journal-page 158)
   4/29/2015  House   Roll call Yeas-105  Nays-0 (House Journal-page 159)
   4/30/2015  House   Read third time and sent to Senate 
                        (House Journal-page 19)
    5/4/2015  Senate  Introduced and read first time (Senate Journal-page 6)
    5/4/2015  Senate  Referred to Committee on Finance (Senate Journal-page 6)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/11/2014
4/23/2015
4/29/2015

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

AMENDED

April 29, 2015

H. 3062

Introduced by Reps. Goldfinch, G.R. Smith and Pitts

S. Printed 4/29/15--H.

Read the first time January 13, 2015.

            

A BILL

TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO EXEMPT FROM THESE TAXES GROSS PROCEEDS OF SALES OR SALES PRICE OF CHILDREN'S CLOTHING SOLD TO A PRIVATE CHARITABLE ORGANIZATION FOR THE SOLE PURPOSE OF DISTRIBUTION AT NO COST TO NEEDY CHILDREN AND TO DEFINE "CLOTHING" AND "NEEDY CHILDREN".

Amend Title To Conform

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 an appropriately numbered new item at the end to read:

"( )    children's clothing sold to a private charitable organization exempt from federal and state income tax, except for private schools, for the sole purpose of distribution by that organization to needy children. For purposes of this item:

(a)    'clothing' means those items exempt from sales and use tax pursuant to item (57)(a)(i) and (iii) of this section; and

(b)    'needy children' means children eligible for free meals under the National School Lunch Program of the United States Department of Agriculture."

SECTION    2.    The provisions of this act expire on December 31, 2020.

SECTION    3.    This act takes effect July 1, 2015.

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This web page was last updated on May 5, 2015 at 1:06 PM