A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON FARM MACHINERY, SO AS TO PROVIDE THAT ALL-TERRAIN VEHICLES AND UTILITY TERRAIN VEHICLES ARE NOT CONSIDERED AUTOMOBILES OR TRUCKS and qualify for the exemption if used for qualifying purposes.

 

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

 

SECTION 1.  Section 12-36-2120(16) of the S.C. Code is amended to read:

 

    (16) farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale.  This exemption does not include automobiles or trucks. For purposes of this item, all-terrain vehicles or utility terrain vehicles are not considered to be automobiles or trucks and qualify for the exemption if used for qualifying purposes;

 

SECTION 2.  This act takes effect July 1, 2025.

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