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H. 4196
STATUS INFORMATION
General Bill
Sponsors: Reps. Hixon, Blackwell, Hewitt, Hiott, Kirby, Ligon, Taylor and Young
Document Path: l:\council\bills\nbd\11190dg19.docx
Introduced in the House on March 7, 2019
Currently residing in the House Committee on Ways and Means
Summary: Retail sales
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
TO AMEND SECTION 12-36-110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF RETAIL SALES, SO AS TO EXCLUDE TANGIBLE PERSONAL PROPERTY SOLD BY CERTAIN ARTISTS AND CRAFTSMEN MAKING LIMITED SALES AT CERTAIN FESTIVALS; AND TO AMEND SECTION 12-36-510, RELATING TO THE REQUIREMENTS FOR A RETAIL LICENSE, SO AS TO REMOVE THE REQUIREMENT THAT SUCH ARTISTS AND CRAFTSMEN OBTAIN A RETAIL LICENSE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-110 of the 1976 Code is amended by adding an item at the end to read:
"(3) The terms do not include sales of tangible personal property when the property is sold by a person, including, but not limited to, an artist, craftsman, or hobbyist, making sales not more than four times a year at a fair, festival, carnival, or event that operates for a period of less than twelve consecutive days.
This item does not apply to persons who are engaged in the business of making retail sale for which they are required to obtain a retail license."
SECTION 2. Section 12-36-510(B) of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) persons, including, but not limited to, artists, craftsmen, and hobbyists, making sales not more than four times a year at a fair, festival, carnival, or event that operates for a period of less than twelve consecutive days. If the person makes such sales more than four times a year, the provisions of subsection (A)(2) apply.
This item does not apply to persons who are engaged in the business of making retail sale for which they are required to obtain a retail license."
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on
March 11, 2019 at 12:56 PM