South Carolina General Assembly
107th Session, 1987-1988

Bill 2607


                    Current Status

Bill Number:               2607
Ratification Number:       229
Act Number                 161
Introducing Body:          House
Subject:                   Sales tax exemptions, so as to exempt the
                           gross proceeds of the sales of meals or
                           foodstuffs provided at home to elderly or
                           disabled persons
View additional legislative information at the LPITS web site.


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

(A161, R229, H2607)

AN ACT TO AMEND SECTION 12-35-550, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALES OF MEALS OR FOODSTUFFS PROVIDED AT HOME TO ELDERLY OR DISABLED PERSONS TO OR BY NONPROFIT ORGANIZATIONS THAT RECEIVE ONLY CHARITABLE CONTRIBUTIONS IN ADDITION TO SALE PROCEEDS FOR THE PURPOSE OF PROVIDING THE MEALS.

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

Exemption granted

SECTION 1. Section 12-35-550 of the 1976 Code, as amended, is further amended by adding an item appropriately numbered to read:

"( ) The gross proceeds of the sales of meals or foodstuffs provided at home to elderly or disabled persons to or by nonprofit organizations that receive only charitable contributions in addition to sale proceeds for the purpose of providing the meals."

Time effective

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