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H. 3321
STATUS INFORMATION
General Bill
Sponsors: Reps. Forrester, Allison, Sottile, Hiott, Ballentine, Burns, G.R. Smith, Norman, Atwater, Cole, Hicks, Hixon, V.S. Moss, Tallon, Toole and Rivers
Document Path: l:\council\bills\bbm\9134dg15.docx
Introduced in the House on January 15, 2015
Currently residing in the House Committee on Ways and Means
Summary: Sales and Use Tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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1/15/2015 House Introduced and read first time (House Journal-page 323)
1/15/2015 House Referred to Committee on Ways and Means
(House Journal-page 323)
2/12/2015 House Member(s) request name added as sponsor: Rivers
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-2691, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX NEXUS FOR CERTAIN DISTRIBUTION FACILITIES, SO AS TO PROVIDE THAT UPON THE INAPPLICABILITY OF THIS SECTION, ANY SALES TAX REVENUE RESULTING FROM THE INAPPLICABILITY MUST BE CREDITED TO THE STATE HIGHWAY FUND TO BE USED EXCLUSIVELY FOR ROAD AND BRIDGE IMPROVEMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2691 of the 1976 Code is amended by adding an appropriately lettered subsection at the end to read:
"( ) Notwithstanding any other provision of law, effective upon the inapplicability of this section pursuant to subsection (D), any sales tax revenue resulting from the inapplicability must be credited to the State Highway Fund to be used exclusively for road and bridge improvement."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on February 12, 2015 at 10:38 AM