View Amendment Current Amendment: 1 to Bill 4946

The Committee on Agriculture, Natural Resources and Environmental Affairs proposes the following Amendment No. to H. 4946 (COUNCIL\DG\4946C001.NBD.DG22):

Reference is to the bill as introduced.

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/ SECTION 1. Article 21, Chapter 36, Title 12 of the 1976 Code is amended by adding:

"Section 12-36-2125. (A)(1) For purposes of claiming the sales tax exemptions allowed in Section 12-36-2120(5), (6), (7), (15)(c), (16), (18), (32), and (44), the department shall issue a South Carolina Agricultural Tax Exemption (SCATE) card.

(1) The card is issued upon payment of a twenty-four-dollar fee, and is valid for three years.

(2) An individual can apply for the SCATE card online.

(3) After the initial issuance of the SCATE card, and after the passage of three years from its issuance date, the SCATE card is valid for the lifetime of the individual, so long as the individual renews it after the initial three years and pays an eight-dollar fee for the lifetime card.

(4) Any modifications to the SCATE card application, issuance, fee, or to the SCATE card program must go through the regulatory approval process in compliance with the South Carolina Administrative Procedures Act, and all related laws.

(5) The SCATE card program is the sole method for obtaining the sales tax exemptions set forth in this subsection beginning on July 1, 2022.

(B) An individual applying for a tax exemption status pursuant to this section cannot be required to provide his social security number."

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