Current Status Introducing Body:Senate Bill Number:887 Primary Sponsor:Courson Committee Number:30 Type of Legislation:GB Subject:Solid waste excise fee on oil, exempt sales to federal Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5013HC.94 Introduced Date:19940111 Last History Body:House Last History Date:19940413 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Courson Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
887 House 19940413 Introduced, read first time, 30
referred to Committee
887 Senate 19940412 Read third time, sent to House
887 Senate 19940406 Read second time
887 Senate 19940331 Committee Report: Favorable 13
887 Senate 19940111 Introduced, read first time, 13
referred to Committee
887 Senate 19931108 Prefiled, referred to 13
Committee
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COMMITTEE REPORT
March 31, 1994
S. 887
S. Printed 3/31/94--S.
Read the first time January 11, 1994.
To whom was referred a Bill (S. 887), to amend Section 44-96-160, as amended, Code of Laws of South Carolina, 1976, relating to regulation of the disposition of used motor oil and the solid waste excise fee imposed on sales of motor oil, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
ROBERT W. HAYES, JR., for Committee.
1. Estimated Cost to State-First Year$-Interdeterminate-
2. Estimated Cost to State-Annually
Thereafter$-Interdeterminate-
Senate Bill 887 amends Section 44-96-160 of the South Carolina Code of Laws, 1976, relating to regulation of the disposition of used motor oil and the Solid Waste Excise Fee imposed on sales of motor oil and similar lubricants for purposes of the South Carolina Solid Waste Policy and Management Act of 1991, so as to exempt sales of oil to the federal government from the Solid Waste Excise Fee on oil.
The Department of Revenue and Taxation is unable to determine the amount of excise tax the federal government may be paying in South Carolina because the federal government is only a part of the large group paying the fee. Isolation of the source of payment is not a feature of the tax collection system.
Prepared By: Approved By:
Edward P. Brophy George N. Dorn, Jr.
State Budget Analyst State Budget Division
TO AMEND SECTION 44-96-160, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REGULATION OF THE DISPOSITION OF USED MOTOR OIL AND THE SOLID WASTE EXCISE FEE IMPOSED ON SALES OF MOTOR OIL AND SIMILAR LUBRICANTS FOR PURPOSES OF THE SOUTH CAROLINA SOLID WASTE POLICY AND MANAGEMENT ACT OF 1991, SO AS TO EXEMPT SALES OF OIL TO THE FEDERAL GOVERNMENT FROM THE SOLID WASTE EXCISE FEE ON OIL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 44-96-160(V) of the 1976 Code, as last amended by Act 181 of 1993, is further amended by adding an appropriately numbered item to read:
"( ) Oil sold to the federal government is exempt from the fee imposed in item (1) of this subsection."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor and applies with respect to sales on or after that date.