South Carolina General Assembly
104th Session, 1981-1982

Bill 438

                    Current Status

Bill Number:               438
Ratification Number:       131
Act Number                 88
Introducing Body:          Senate
Subject:                   Admissions tax exemptions to boats which
                           charge a fee for pleasure fishing, excursion,
                           sight-seeing and private charter.
View additional legislative information at the LPITS web site.

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

(A88, R131, S438)

AN ACT TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ADMISSIONS TAX SO AS TO EXEMPT ADMISSIONS TO BOATS WHICH CHARGE A FEE FOR PLEASURE FISHING, EXCURSION, SIGHT-SEEING AND PRIVATE CHARTER.

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

Exemptions for admission tax

Section 1. Section 12-21-2420 of the 1976 Code, as last amended by Act 605 of 1978, is further amended by adding after item (12):

"(13) On admissions to boats which charge a fee for pleasure fishing, excursion, sight-seeing and private charter."

Time effective

Section 2. This act shall take effect upon approval by the Governor.