Bill 3277

                    Current Status

Introducing Body:               House
Bill Number:                    3277
Primary Sponsor:                Kirsh
Type of Legislation:            GB
Subject:                        Sales taxes, provisions
Residing Body:                  Senate
Companion Bill Number:          418
Computer Document Number:       JIC/5225.HC
Introduced Date:                Jan 22, 1991
Date of Last Amendment:         Jun 05, 1991
Last History Body:              Senate
Last History Date:              Jun 05, 1991
Last History Type:              Consideration interrupted
Scope of Legislation:           Statewide
All Sponsors:                   Kirsh
                                McTeer
                                D. Elliott
Type of Legislation:            General Bill

 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 3277  Senate  Jun 05, 1991  Consideration interrupted
 3277  Senate  Jun 05, 1991  Amended
 3277  Senate  Apr 29, 1991  Read second time, notice of
                             general amendments
 3277  Senate  Apr 25, 1991  Committee Report: Favorable     06
 3277  Senate  Mar 21, 1991  Introduced, read first time,    06
                             referred to Committee
 3277  House   Mar 21, 1991  Read third time, sent to
                             Senate
 3277  House   Mar 20, 1991  Amended, read second time
 3277  House   Mar 19, 1991  Committee Report: Favorable     30
                             with amendment
 3277  House   Jan 22, 1991  Introduced, read first time,    30
                             referred to Committee

Indicates Matter Stricken
Indicates New Matter

AMENDED

June 5, 1991

H. 3277

Introduced by REPS. Kirsh, McTeer and D. Elliott

S. Printed 6/5/91--S.

Read the first time March 21, 1991.

A BILL

TO AMEND SECTION 12-36-110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "RETAIL SALE" FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO PROVIDE THAT THE DEFINITION INCLUDES THE SALE OF FOOD PRODUCTS, OTHER THAN SOFT DRINKS IN CLOSED CONTAINERS, TO VENDERS WHO SELL THE PRODUCTS THROUGH VENDING MACHINES, AND TO PROVIDE THAT THESE VENDERS ARE DEEMED TO BE THE USERS OR CONSUMERS OF THE PRODUCTS; AND TO AMEND SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PROVIDE THAT PORTIONS OF THE STANDARD INDUSTRIAL CLASSIFICATION MANUAL MUST BE USED AS AUTHORITY IN DETERMINING QUALIFICATIONS FOR THE EXEMPTION OF MACHINERY USED IN MANUFACTURING.

Amend Title To Conform

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

SECTION 1. Section 12-36-110(1)(g) of the 1976 Code, as added by Section 74, Part II, Act 612 of 1990, is amended to read:

"(g) sales of tangible personal property food products, other than cigarettes and soft drinks in closed containers, to vendors who sell the property through vending machines. The vendors of food products are deemed to be the users or consumers of the property products;"

SECTION 2. A corporation which acquires eight or more existing textile manufacturing facilities in South Carolina which employed at the time of acquisition a total of three thousand, five hundred or more employees located in a county of this State may receive the five-year abatement pursuant to Section 12-37-220A.(7) of the 1976 Code from the time of acquisition. For purposes of this item acquisition means asset transactions which are arms-length and include new capital."

SECTION 3. The five-year abatement pursuant to Section 2 of this act applies to tax years 1991, 1992, and 1993. However, an acquiring corporation to which the abatement applies must not be assessed taxes on personal property at a level greater than eighty percent of the assessment which otherwise would have been due for tax years 1989 and 1990.

SECTION 4. Section 12-21-2420 of the 1976 Code is amended by adding an appropriately numbered item to read:

"( ) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities:

(a) aerobics or calisthenics,

(b) weightlifting equipment,

(c) exercise equipment,

(d) running tracks,

(e) racquetball,

(f) swimming pools for aerobics and lap swimming, and

(g) other similar items approved by the commission.

The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article."

SECTION 5. This act takes effect upon approval by the Governor, and Section 2 is effective with respect to acquisitions after April 30, 1988.