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
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 1030 Senate Jun 04, 1991 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
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.