South Carolina General Assembly
124th Session, 2021-2022

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Bill 4504

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

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COMMITTEE REPORT

January 27, 2022

H. 4504

Introduced by Reps. Hewitt, Huggins, Forrest, McKnight, Wooten, M.M. Smith, Bennett, Lowe, Bailey and Kirby

S. Printed 1/27/22--H.

Read the first time January 11, 2022.

            

THE COMMITTEE ON AGRICULTURE, NATURAL

RESOURCES AND ENVIRONMENTAL AFFAIRS

To whom was referred a Bill (H. 4504) to amend Section 12-36-2110, as amended, Code of Laws of South Carolina, 1976, relating to the maximum sales tax, so as to provide that, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass with amendment:

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/    SECTION    1.    Section 12-36-2110(A)(1)(d) of the 1976 Code is amended to read:

"(d)    boat and watercraft motor;"        /

Renumber sections to conform.

Amend title to conform.

DAVID R. HIOTT for Committee.

            

A BILL

TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM SALES TAX, SO AS TO PROVIDE THAT A WATERCRAFT TRAILER AND A WATERCRAFT MOTOR MAY NOT BE TAXED MORE THAN THE MAXIMUM TAX.

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

SECTION    1.    Section 12-36-2110(A)(1)(d) of the 1976 Code is amended to read:

"(d)    boat, watercraft trailer or other wheeled apparatus designed for the regular transportation of watercraft, and watercraft motor;"

SECTION    2.    This act takes effect upon approval by the Governor and first applies on July 1, 2022.

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