South Carolina General Assembly
121st Session, 2015-2016

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S. 982

STATUS INFORMATION

General Bill
Sponsors: Senators Peeler, Grooms and Bryant
Document Path: l:\council\bills\bbm\9417dg16.docx

Introduced in the Senate on January 13, 2016
Introduced in the House on April 12, 2016
Last Amended on April 6, 2016
Currently residing in the House Committee on Ways and Means

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/13/2016  Senate  Introduced and read first time (Senate Journal-page 53)
   1/13/2016  Senate  Referred to Committee on Finance (Senate Journal-page 53)
   3/23/2016  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 10)
    4/6/2016  Senate  Committee Amendment Adopted (Senate Journal-page 14)
    4/6/2016  Senate  Read second time (Senate Journal-page 14)
    4/6/2016  Senate  Roll call Ayes-25  Nays-0 (Senate Journal-page 14)
    4/7/2016  Senate  Read third time and sent to House (Senate Journal-page 6)
   4/12/2016  House   Introduced and read first time (House Journal-page 12)
   4/12/2016  House   Referred to Committee on Ways and Means 
                        (House Journal-page 12)

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/13/2016
3/23/2016
4/6/2016

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

Indicates Matter Stricken

Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

April 6, 2016

S. 982

Introduced by Senators Peeler, Grooms and Bryant

S. Printed 4/6/16--S.

Read the first time January 13, 2016.

            

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT NATURAL GAS SOLD TO A PERSON WITH A MISCELLANEOUS FUEL USER FEE LICENSE WHO WILL PRODUCE COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS FOR USE AS MOTOR FUEL IN THEIR OWN MOTOR VEHICLES AND REMIT THE APPLICABLE MOTOR FUEL USER FEES.

Amend Title To Conform

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

SECTION    1.    Section 12-28-110 of the 1976 Code is amended by adding two appropriately numbered items to read:

"( )    'Diesel gallon equivalent' or 'DGE' means the amount of liquefied natural gas containing the same energy content as one gallon of diesel. For purposes of calculating the motor fuel user fee on liquefied natural gas that is used or consumed in this State in producing or generating power for propelling a motor vehicle, each 6.06 pounds of liquefied natural gas equals one gallon of motor fuel.

( )    'Gasoline gallon equivalent' or 'GGE' means the amount of compressed natural gas or liquefied petroleum gas containing the same energy content as one gallon of gasoline. For purposes of calculating the motor fuel user fee on compressed natural gas or liquefied petroleum gas that is used or consumed in South Carolina in producing or generating power for propelling a motor vehicle, each 126.67 cubic feet of compressed natural gas, or 5.66 pounds if the compressed natural gas is dispensed via a mass flow meter, equals one gallon of motor fuel and each gallon of liquefied petroleum gas equals .73 of a gallon of motor fuel."

SECTION    2.    Article 1, Chapter 28, Title 12 of the 1976 Code is amended by adding:

"Section 12-28-120.    For purposes of this chapter, any reference to the term gallon with respect to liquefied natural gas means diesel gallon equivalent (DGE) and any reference to the term gallon with respect to compressed natural gas or liquefied petroleum gas means gasoline gallon equivalent (GGE). For any gaseous product for which a conversion factor is not provided for in this chapter, based on the best information available, the department shall establish a temporary conversion factor to determine the gallon equivalent. The department shall subsequently submit to the General Assembly a recommended legislative change for this conversion factor."

SECTION    3.    Section 12-36-2120(15) of the 1976 Code is amended by adding two appropriately lettered subitems to read:

"( )    natural gas sold to a person with a miscellaneous motor fuel user fee license pursuant to Section 12-28-1139 who will compress it to produce compressed natural gas, or cool it to produce liquefied natural gas, for use as a motor fuel and remit the motor fuel user fees as required by law; and

( )    liquefied petroleum gas sold to a person with a miscellaneous motor fuel user fee license pursuant to Section 12-28-1139 who will use the liquefied petroleum gas as a motor fuel and remit the motor fuel user fees as required by law;"

SECTION    4.    Section 12-28-1125(A) of the 1976 Code is amended to read:

"(A)    Each person who wishes to cause motor fuel subject to the user fee to be delivered into this State on his behalf, for his own account, or for resale to a purchaser in this State, from another state in a fuel transport truck or in a pipeline or barge shipment by any means into storage facilities other than a qualified terminal, shall apply and obtain an occasional importer's license or a bonded importer's license, at the discretion of the applicant."

SECTION    5.    This act takes effect July 1, 2016.

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This web page was last updated on April 13, 2016 at 9:59 AM