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H. 4812
STATUS INFORMATION
General Bill
Sponsors: Reps. J.L. Johnson and Henegan
Document Path: l:\council\bills\agm\18013sa22.docx
Introduced in the House on January 19, 2022
Currently residing in the House Committee on Ways and Means
Summary: Accommodation Tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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1/19/2022 House Introduced and read first time (House Journal-page 6)
1/19/2022 House Referred to Committee on Ways and Means
(House Journal-page 6)
2/8/2022 House Member(s) request name added as sponsor: Henegan
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-2630, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SEVEN PERCENT SALES TAX ON ACCOMMODATIONS, SO AS TO CHANGE THE AGE THAT A CERTAIN ONE PERCENT SALES TAX DOES NOT APPLY FROM INDIVIDUALS OVER THE AGE OF EIGHTY-FIVE TO INDIVIDUALS OVER THE AGE OF EIGHTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2630(2) of the 1976 Code is amended to read:
"(2) a one percent tax, which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item (2) does not apply to sales to an individual eighty-five eighty years of age or older purchasing tangible personal property for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age; and"
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
February 8, 2022 at 4:26 PM