Current Status Bill Number:4801 Ratification Number:474 Act Number:362 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19980312 Primary Sponsor:Boan All Sponsors:Boan Drafted Document Number:bbm\9613mm.98 Date Bill Passed both Bodies:19980604 Date of Last Amendment:19980602 Governor's Action:S Date of Governor's Action:19980610 Subject:Sales tax exemptions, school district materials which qualify clarified, concessions; Medical, Drugs, Cancer, diseases
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
------ 19980617 Act No. A362
------ 19980610 Signed by Governor
------ 19980604 Ratified R474
House 19980604 Concurred in Senate amendment,
enrolled for ratification
Senate 19980602 Read third time, returned to House
with amendment
Senate 19980602 Amended
Senate 19980526 Read second time, notice of
general amendments
Senate 19980520 Recalled from Committee 06 SF
Senate 19980421 Introduced, read first time, 06 SF
referred to Committee
House 19980415 Read third time, sent to Senate
House 19980414 Read second time
House 19980408 Committee report: Favorable 30 HWM
House 19980312 Introduced, read first time, 30 HWM
referred to Committee
View additional legislative information at the LPITS web site.
(A362, R474, H4801)
AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO CLARIFY THE TYPES OF SCHOOL MATERIALS WHICH QUALIFY FOR THE EXEMPTION, TO DELETE THE REQUIREMENT THAT FESTIVALS MUST BE OFFICIALLY RECOGNIZED AS SPECIAL EVENTS BEFORE CONCESSIONS SOLD THERE ARE EXEMPT, AND TO EXEMPT, AS OF JUNE 28, 1999, THE SALE OF DRUGS USED IN THE TREATMENT OF CANCER, LYMPHOMA, LEUKEMIA, OR RELATED DISEASES.
Be it enacted by the General Assembly of the State of South Carolina:
Exemptions from sales tax
SECTION 1. Section 12-36-2120(3) and (39) of the 1976 Code, as last amended by Act 61 of 1995, is further amended to read:
(3)(a) textbooks, books, magazines, periodicals, newspapers, and access to on-line information systems used in a course of study in primary and secondary schools and institutions of higher learning or for students' use in the school library of these schools and institutions;
(b) books, magazines, periodicals, newspapers, and access to on-line information systems sold to publicly supported state, county, or regional libraries;
Items in this category may be in any form, including microfilm, microfiche, and CD ROM; however, transactions subject to tax under Sections 12-36-910(B)(3) and 12-36-1310(B)(3) do not fall within this exemption;
(39) concession sales at a festival by an organization devoted exclusively to public or charitable purposes, if:
(a) all the net proceeds are used for those purposes;
(b) in advance of the festival, its organizers provide the department, on a form it prescribes, information necessary to ensure compliance with this item.
For purposes of this item, a 'festival' does not include a recognized state or county fair;
Exemption from sales tax
SECTION 2. A. Section 12-36-2120(28)(a) of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:
"(a) medicine and prosthetic devices sold by prescription, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of cancer, lymphoma, leukemia, or related diseases, including prescription medicines used to relieve the effects of any such treatment, and free samples of prescription medicine distributed by its manufacturer and any use of these free samples;"
B. Notwithstanding the general effective date of this act, this section takes effect June 28, 1999.
Time effective
SECTION 3. This act takes effect upon approval by the Governor.
Approved the 10th day of June, 1998.