South Carolina General Assembly
109th Session, 1991-1992

Bill 1030


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               Senate
Bill Number:                    1030
Primary Sponsor:                Waddell
Committee Number:               06
Type of Legislation:            GB
Subject:                        Sales tax exemption, gratuity
Residing Body:                  Senate
Current Committee:              Finance
Computer Document Number:       JIC/5799.HC
Introduced Date:                Jun 04, 1991
Last History Body:              Senate
Last History Date:              Jun 04, 1991
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Waddell
Type of Legislation:            General Bill



History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 1030  Senate  Jun 04, 1991  Introduced, read first time,    06
                             referred to Committee

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

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE AMOUNT OR PERCENTAGE ADDED AS GRATUITY TO THE PRICE OF A MEAL BY A RETAILER FURNISHING THE MEAL.

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

SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item to read:

"( ) An amount or percentage added as a gratuity to the price of a meal by a retailer furnishing the meal;"

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

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