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