A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PROVIDE AN EXEMPTION FOR CHEMICALS AND OILS USED IN CERTAIN EXEMPT FARM MACHINES.

 

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

 

SECTION 1.  Section 12-36-2120 of the S.C. Code is amended by adding:

 

    (84) chemicals and oils including, but not limited to, greases, lubricants, and coolants used in an exempt farm machine that are essential to the functioning of the exempt machine.

 

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

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