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A69, R112, H3568

STATUS INFORMATION

General Bill
Sponsors: Reps. G.R. Smith, Duckworth, Burns, Goldfinch, Clemmons, Yow, Kirby, Spires, Norrell, Cobb-Hunter, Daning, Parks, Mitchell, Robinson-Simpson, Bamberg, Limehouse, Sottile, Cole, Corley, Felder, Finlay, Funderburk, Gagnon, Hamilton, Hardee, Hardwick, Henderson, McCoy, McKnight, Nanney, Sandifer, Tallon, Wells, Willis, Dillard and Stavrinakis
Document Path: l:\council\bills\dka\3061sa15.docx

Introduced in the House on February 11, 2015
Introduced in the Senate on May 4, 2015
Last Amended on May 26, 2015
Passed by the General Assembly on June 3, 2015
Governor's Action: June 9, 2015, Signed

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/11/2015  House   Introduced and read first time (House Journal-page 10)
   2/11/2015  House   Referred to Committee on Ways and Means 
                        (House Journal-page 10)
   4/15/2015  House   Member(s) request name added as sponsor: Dillard
   4/23/2015  House   Member(s) request name added as sponsor: Stavrinakis
   4/23/2015  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 120)
   4/28/2015  House   Debate adjourned until Wed., 4-29-15 
                        (House Journal-page 120)
   4/29/2015  House   Amended (House Journal-page 109)
   4/29/2015  House   Read second time (House Journal-page 109)
   4/29/2015  House   Roll call Yeas-75  Nays-15 (House Journal-page 110)
   4/30/2015  House   Read third time and sent to Senate 
                        (House Journal-page 10)
    5/4/2015  Senate  Introduced and read first time (Senate Journal-page 11)
    5/4/2015  Senate  Referred to Committee on Finance (Senate Journal-page 11)
   5/20/2015  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 7)
   5/26/2015  Senate  Committee Amendment Adopted (Senate Journal-page 10)
   5/26/2015  Senate  Amended (Senate Journal-page 10)
   5/26/2015  Senate  Read second time (Senate Journal-page 10)
   5/26/2015  Senate  Roll call Ayes-42  Nays-0 (Senate Journal-page 10)
   5/27/2015  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 48)
    6/3/2015  House   Concurred in Senate amendment and enrolled
    6/3/2015  House   Roll call Yeas-99  Nays-1
    6/4/2015          Ratified R 112
    6/9/2015          Signed By Governor
   6/12/2015          Effective date 01/01/16
   6/15/2015          Act No. 69

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/11/2015
4/23/2015
4/29/2015
5/20/2015
5/26/2015

(A69, R112, H3568)

AN ACT TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT CERTAIN CONSTRUCTION MATERIALS USED BY AN ENTITY ORGANIZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A NONPROFIT ORGANIZATION, TO EXPAND THE EXEMPTION FOR PARTS AND SUPPLIES USED BY PERSONS ENGAGED IN THE BUSINESS OF REPAIRING OR RECONDITIONING AIRCRAFT, AND TO EXEMPT CERTAIN CHILDREN'S CLOTHING SOLD TO A PRIVATE CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAX AND TO PROVIDE EXCEPTIONS.

Be it enacted by the General Assembly of the State of South Carolina:

Sales tax exemption for certain construction materials

SECTION    1.    Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    construction materials used by an entity organized under Section 501(c)(3) of the Internal Revenue Code as a nonprofit corporation to build, rehabilitate, or repair a home for the benefit of an individual or family in need. For purposes of this item, 'an individual or family in need' means an individual or family, as applicable, whose income is less than or equal to eighty percent of the county median income."

Expanding the sales tax exemption for aircraft parts and supplies

SECTION    2.    Section 12-36-2120(52) of the 1976 Code is amended to read:

"(52)    parts and supplies used by persons engaged in the business of repairing or reconditioning aircraft. This exemption does not extend to tools and other equipment not attached to or that do not become a part of the aircraft;"

Sales tax exemption for certain children's clothing

SECTION    3.    Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered 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."

Time effective

SECTION    4.    This act takes effect January 1, 2016.

Ratified the 4th day of June, 2015.

Approved the 9th day of June, 2015.

This web page was last updated on August 12, 2015 at 11:03 AM