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3900Ratification Number: 158Act Number: 77Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 20010405Primary Sponsor: VaughnAll Sponsors: Vaughn, Kirsh, J.R. Smith, Koon, Dantzler, Davenport, Edge, Harvin, Keegan, Rivers, BowersDrafted Document Number: l:\council\bills\nbd\11432ac01.docDate Bill Passed both Bodies: 20010621Date of Last Amendment: 20010620Governor's Action: SDate of Governor's Action: 20010720Subject: Meals to homeless, needy, or disabled persons sales tax exempt when eligible for Agriculture Department food couponsHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20010802 Act No. A77 ------ 20010720 Signed by Governor ------ 20010628 Ratified R158 Senate 20010621 Concurred in House amendment, enrolled for ratification House 20010620 Senate amendments amended, returned to Senate with amendment Senate 20010607 Amended, read third time, returned to House with amendment Senate 20010514 Read second time, notice of general amendments Senate 20010509 Committee report: Favorable 06 SF Senate 20010425 Introduced, read first time, 06 SF referred to Committee House 20010425 Read third time, sent to Senate House 20010424 Read second time House 20010419 Committee report: Favorable 30 HWM House 20010417 Co-Sponsor added (Rule 5.2) by Rep. Bowers House 20010405 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill Revised on April 19, 2001 - Word format Revised on May 9, 2001 - Word format Revised on June 7, 2001 - Word format Revised on June 20, 2001 - Word format
(A77, R158, H3900)
AN ACT TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES AND USE TAX, SO AS TO INCLUDE AN EXEMPTION FOR MEALS OR FOODSTUFFS THAT ARE SOLD TO PUBLIC OR NONPROFIT ORGANIZATIONS FOR CONGREGATE OR IN-HOME SERVICE TO CERTAIN HOMELESS, NEEDY, DISABLED, OR ELDERLY ADULTS AND TO APPLY THIS EXEMPTION ONLY TO MEALS AND FOODSTUFFS ELIGIBLE FOR PURCHASE UNDER THE FEDERAL FOOD STAMP PROGRAM; AND TO AMEND SECTION 12-36-90, RELATING TO THE DEFINITION OF "GROSS PROCESS OF SALES" IN CONNECTION WITH THE SALES AND USE TAX, SO AS TO EXCLUDE FROM GROSS PROCEEDS THE INTEREST, FEES, OR CHARGES IMPOSED ON A CUSTOMER FOR LATE PAYMENT OF A BILL FOR ELECTRICITY OR NATURAL GAS.
Be it enacted by the General Assembly of the State of South Carolina:
Sales tax exemption
SECTION 1. Section 12-36-2120(10) of the 1976 Code is amended by adding an appropriately lettered subitem to read:
"( ) meals or foodstuffs prepared or packaged that are sold to public or nonprofit organizations for congregate or in-home service to the homeless or needy or disabled adults over eighteen years of age or individuals over sixty years of age. This subitem only applies to meals and foodstuffs eligible for purchase under the USDA food stamp program."
Exclusion from definition of "gross proceeds"
SECTION 2. A. Section 12-36-90(2) of the 1976 Code is amended by adding an appropriately lettered subitem at the end to read:
"( ) interest, fees, or charges however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, whether or not sales tax is required to be paid on the underlying electricity or natural gas bill."
B. Notwithstanding the general effective date of this act, this section takes effect upon approval of this act by the Governor and applies with respect to retail sales occurring on or after that date and sales before that date for all periods remaining open for the assessment of taxes by agreement or by operation of law. However, a refund is not due a taxpayer of sales and use tax paid on interest, fees, or charges, however described, imposed on a customer for late payment of a bill for electricity or natural gas, or both, before the effective date of this section.
SECTION 3. This act takes effect upon approval by the Governor.
Ratified the 28th day of June, 2001.
Approved the 20th day of July, 2001.
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