South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

S. 166

STATUS INFORMATION

General Bill
Sponsors: Senators Scott and Garrett
Document Path: l:\council\bills\nbd\11056dg21.docx

Introduced in the Senate on January 12, 2021
Currently residing in the Senate Committee on Finance

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/9/2020  Senate  Prefiled
   12/9/2020  Senate  Referred to Committee on Finance
   1/12/2021  Senate  Introduced and read first time (Senate Journal-page 199)
   1/12/2021  Senate  Referred to Committee on Finance 
                        (Senate Journal-page 199)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/9/2020

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

A BILL

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 ALL SALES MADE TO MILITARY VETERANS ON VETERANS DAY.

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 item at the end to read:

    "( )    all sales made to military veterans during the twenty-four hour period on November 11, Veterans Day, each year. For purposes of this item, a 'military veteran' is any person who is retired or discharged from the armed services of the United States who possesses a United States Department of Defense discharge certificate, also known as a DD Form 214, that shows a characterization of service, or discharge status of 'honorable' or 'general under honorable conditions' and establishes the person's qualifying military service in the United States armed forces. A military veteran may prove exempt status by providing a valid driver's license with a veteran designation, the certificate of discharge, the DD Form 214, or any other form the department finds appropriate."

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

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This web page was last updated on December 7, 2021 at 10:37 AM