South Carolina General Assembly
121st Session, 2015-2016

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Bill 3062

Indicates Matter Stricken
Indicates New Matter

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

COMMITTEE REPORT

April 23, 2015

H. 3062

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

S. Printed 4/23/15--H.

Read the first time January 13, 2015.

            

THE COMMITTEE ON WAYS AND MEANS

To whom was referred a Bill (H. 3062) 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, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass:

W. BRIAN WHITE for Committee.

            

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".

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 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.    This act takes effect July 1, 2015.

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