Current Status Introducing Body:Senate Bill Number:529 Primary Sponsor:Waddell Committee Number:30 Type of Legislation:GB Subject:Sales and Use Tax Act, provisions Residing Body:House Current Committee:Ways and Means Companion Bill Number:3269 Computer Document Number:JIC/5212.HC Introduced Date:Jan 22, 1991 Last History Body:House Last History Date:Mar 13, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Waddell Leatherman Lourie Hayes Type of Legislation:General Bill
Bill Body Date Action Description CMN
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529 House Mar 13, 1991 Introduced, read first time, 30
referred to Committee
529 Senate Mar 12, 1991 Read third time, sent to House
529 Senate Mar 07, 1991 Read second time, notice of
general amendments
529 Senate Mar 06, 1991 Committee Report: Favorable 06
529 Senate Jan 22, 1991 Introduced, read first time, 06
referred to Committee
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COMMITTEE REPORT
March 6, 1991
S. 529
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 3/6/91--S.
Read the first time January 22, 1991.
To whom was referred a Bill (S. 529), to amend Sections 12-36-120, 12-36-910, 12-36-920, 12-36-2120, 12-36-2560, 12-36-2560, and 12-36-2650, Code of Laws of South Carolina, 1976, relating to the South Carolina Sales and Use Tax Act, so as to make technical corrections; , etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
JAMES M. WADDELL, JR., for Committee.
Senate Bill 529 amends Sections 12-36-120, 12-36-910, 12-36-920, 12-36-930, 12-36-2120 and 12-36-2650, relating to the South Carolina Sales and Use Tax Act, so as to make technical corrections; and to add Sections 12-36-560, 12-36-570, 12-36-1730, 12-36-1740, 12-36-2660 and 12-36-2670, so as to provide criminal and civil penalties for violations relating to retail licenses and the casual excise tax, to provide for enforcement,and authorize the members of the Tax Commission or their designees to administer oaths or take acknowledgments.
This Bill would have no effect on state or local revenue
Approved By:
S. Hunter Howard, Jr.
S.C. Tax Commission
TO AMEND SECTIONS 12-36-120, 12-36-910, 12-36-920, 12-36-930, 12-36-2120, 12-36-2560, AND 12-36-2650, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO MAKE TECHNICAL CORRECTIONS; AND TO AMEND THE 1976 CODE BY ADDING SECTIONS 12-36-560, 12-36-570, 12-36-1730, 12-36-1740, 12-36-2660, AND 12-36-2670, SO AS TO PROVIDE CRIMINAL AND CIVIL PENALTIES FOR VIOLATIONS RELATING TO RETAIL LICENSES AND THE CASUAL EXCISE TAX, TO PROVIDE FOR ENFORCEMENT, AND AUTHORIZE THE MEMBERS OF THE TAX COMMISSION OR THEIR DESIGNEES TO ADMINISTER OATHS OR TAKE ACKNOWLEDGMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Items (1) and (4) of Section 12-36-120 of the 1976 Code are amended to read:
"(1) tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for resale, and do not include sales to users or consumers not for resale;"
"(4) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property, or used by manufacturers, processors, and compounders in shipping tangible personal property."
SECTION 2. That portion of Section 12-36-910(B) which precedes item (1) is amended to read:
"(B) The sales tax imposed by this article also applies to the:"
SECTION 3. Section 12-36-920 of the 1976 Code is amended by adding:
"(E) The taxes imposed by this section are imposed on every person engaged or continuing within this State in the business of furnishing accommodations to transients for consideration."
SECTION 4. Section 12-36-930(A)(2) of the 1976 Code is amended to read:
"(2) the tax that would be imposed under this article chapter."
SECTION 5. Section 12-36-2120(9)(d) of the 1976 Code is amended to read:
"(d) the generation of motive power for transportation. For the purposes of this item exemption, `manufacturer' or `manufacturing' includes the activities of mining and quarrying;"
SECTION 6. Section 12-36-2120(12) of the 1976 Code is amended to read:
"(12) water sold by public utilities, if rates and charges are of the kind determined by the Public Service Commission, or water sold by nonprofit corporations organized pursuant to Sections 33-35-10 to 33-35-170;"
SECTION 7. Section 12-36-2120(26) of the 1976 Code is amended to read:
"(26) all supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in producing, broadcasting, or distributing programs. For the purpose of this exemption, radio stations, television stations, and cable television systems are deemed to be manufacturers;"
SECTION 8. The first paragraph of Section 12-36-2560 of the 1976 Code is amended to read:
"On all sales of retailers liable for the tax imposed by Article 9 of this chapter (sales tax) made on an installment basis which conform to the provisions of the Uniform Commercial Code in which the retailer takes a security interest, the vendor may elect to include in the return only the portion of the sales price actually received by the retailer during the taxable period or to include the entire sales price in the return for the taxable period during which the sale was consummated. Having once elected either method of reporting the sales, the taxpayer must continue unless and until permission has been received from the commission to make a change. Nothing in this section may be construed to permit delay in reporting sales under other terms of credit or cash sales."
SECTION 9. Section 12-36-2650 of the 1976 Code is amended to read:
"Section 12-36-2650. The taxes imposed by this chapter are in addition to all other taxes, licenses, and charges and no provisions of this chapter may be construed to relieve a person from the payment of a license or privilege tax now or hereafter imposed by law."
SECTION 10. Article 5, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-560. A person liable for the license tax provided by this article who engages in business as a seller or retailer in this State without a retail license or after the license has been suspended, and each officer of a corporation which engages in business without a retail license or after the license is suspended, is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisonment not exceeding thirty days, or both. Offenses under this section are triable in magistrate's court.
Section 12-36-570. A person liable for the license tax provided by this article who fails to pay the tax or obtain the license within the time provided or who fails to comply with a lawful regulation of the commission is liable for a penalty not to exceed two thousand five hundred dollars."
SECTION 11. Article 17, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-1730. A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.
Section 12-36-1740. A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the Commission is liable for a penalty not to exceed two thousand five hundred dollars."
SECTION 12. Article 25, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2660. The Tax Commission shall administer and enforce the provisions of this chapter.
Section 12-36-2670. The commissioners or their designees may administer an oath to a person or take the acknowledgement of a person with respect to a return or report required by this title or the regulations of the commission."
SECTION 13. This act takes effect upon approval by the Governor.