South Carolina General Assembly
123rd Session, 2019-2020

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H. 4195

STATUS INFORMATION

General Bill
Sponsors: Reps. Hixon, Bailey, Blackwell, Hewitt, Hiott, Ligon, Taylor and Young
Document Path: l:\council\bills\nbd\11189dg19.docx

Introduced in the House on March 7, 2019
Currently residing in the House Committee on Ways and Means

Summary: Admissions tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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    3/7/2019  House   Introduced and read first time (House Journal-page 71)
    3/7/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 71)

View the latest legislative information at the website

VERSIONS OF THIS BILL

3/7/2019

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

A BILL

TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN NONPROFIT BUSINESS LEAGUES AND CHAMBERS OF COMMERCE.

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

SECTION    1.    Section 12-21-2420 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    on admissions charged by business leagues or chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, which are not organized for profit, and no part of whose earnings inure to the benefit of any private shareholder or individual;"

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on March 11, 2019 at 12:56 PM