A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT ELECTRICITY USED EXCLUSIVELY IN THE COMMERCIAL PROCESSING OF PEACHES FOR SALE.

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

SECTION 1.   Section 12-36-2120(32) of the S.C. Code is amended to read:

   (32)(a) natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine, and milk; and

      (b)   electricity used exclusively in the commercial processing of peaches for sale. For purposes of this subitem, "processing" includes the sorting, grading, and packaging of peaches for sale in their original state at harvest.

SECTION 2.   This act takes effect upon approval by the Governor and applies beginning on the first day of the month following the month in which the act is approved by the Governor.

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