Current Status Introducing Body:House Bill Number:4526 Primary Sponsor:J. Brown Committee Number:30 Type of Legislation:GB Subject:Sales tax exemption, prescription eyeglass lenses Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5321HC.94 Introduced Date:19940118 Last History Body:House Last History Date:19940118 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:J. Brown G. Brown Scott Hines Harwell Inabinett Allison Vaughn Kennedy Neal Stille Shissias Breeland Rudnick Anderson Kinon Whipper Stone Harrelson Felder Byrd Tucker Moody-Lawrence Gonzales Corning Spearman Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
4526 House 19940118 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO EXEMPT PRESCRIPTION EYEGLASS LENSES AND RAW MATERIALS USED IN THE FABRICATION OF SUCH LENSES AND TO PROVIDE THAT THIS EXEMPTION DOES NOT EXTEND TO EYEGLASS FRAMES.
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:
"( ) Prescription eyeglass lenses and raw materials used in the fabrication of such lenses but this exemption does not extend to eyeglass frames."
SECTION 2. This act takes effect July 1, 1994.