South Carolina General Assembly
124th Session, 2021-2022

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H. 3887

STATUS INFORMATION

General Bill
Sponsors: Reps. Daning, M.M. Smith, Jefferson, Matthews and Davis
Document Path: l:\council\bills\df\13028sa21.docx

Introduced in the House on February 11, 2021
Currently residing in the House Committee on Ways and Means

Summary: Education Capital Improvement Sales and Use tax

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/11/2021  House   Introduced and read first time (House Journal-page 20)
   2/11/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 20)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/11/2021

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

A BILL

TO AMEND SECTION 4-10-470, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE COUNTIES IN WHICH THE EDUCATION CAPITAL IMPROVEMENTS SALES AND USE TAX MAY BE IMPOSED, SO AS TO PROVIDE THAT THE TAX ALSO MAY BE IMPOSED IN A COUNTY WITH ONLY ONE SCHOOL DISTRICT THAT ENCOMPASSES THE ENTIRE COUNTY AND THE SCHOOL DISTRICT HAS MORE THAN THIRTY THOUSAND STUDENTS.

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

SECTION    1.    Section 4-10-470 of the 1976 Code is amended by adding an appropriately lettered subsection at the end to read:

    "( )(1)     The Education Capital Improvements Sales and Use Tax authorized by this article also may be imposed in a county which does not meet the collection requirements of subsection (A) if:

        (a)    the county only has one school district which encompasses the entire county area in which the tax is to be imposed; and

        (b)    the school district has more than thirty thousand actively enrolled students in the most recent year for which these figures are available.

    (2)    Once a county meets the requirements described in item (1), it remains eligible to impose the tax pursuant to this subsection."

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

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This web page was last updated on February 16, 2021 at 3:34 PM