South Carolina General Assembly
122nd Session, 2017-2018

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Indicates Matter Stricken
Indicates New Matter

H. 3901

STATUS INFORMATION

Joint Resolution
Sponsors: Regulations and Administrative Procedures Committee
Document Path: l:\council\bills\dbs\31386cz17.docx

Introduced in the House on March 7, 2017
Introduced in the Senate on March 9, 2017
Currently residing in the Senate Committee on Finance

Summary: Meals sold to school children (D. No. 4731)

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    3/7/2017  House   Introduced, read first time, placed on calendar without 
                        reference (House Journal-page 9)
    3/8/2017  House   Read second time (House Journal-page 32)
    3/8/2017  House   Roll call Yeas-99  Nays-0 (House Journal-page 32)
    3/9/2017  House   Read third time and sent to Senate (House Journal-page 9)
    3/9/2017  Senate  Introduced and read first time (Senate Journal-page 12)
    3/9/2017  Senate  Referred to Committee on Finance (Senate Journal-page 12)

View the latest legislative information at the website

VERSIONS OF THIS BILL

3/7/2017
3/7/2017-A

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

INTRODUCED

March 7, 2017

H. 3901

Introduced by Regulations and Administrative Procedures Committee

S. Printed 3/7/17--H.

Read the first time March 7, 2017.

            

A JOINT RESOLUTION

TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO EXEMPTION MEALS SOLD TO SCHOOL CHILDREN, DESIGNATED AS REGULATION DOCUMENT NUMBER 4731, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    The regulations of the Department of Revenue, relating to Exemption Meals Sold to School Children, designated as Regulation Document Number 4731, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

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SUMMARY AS SUBMITTED

BY PROMULGATING AGENCY.

The South Carolina Department of Revenue is considering amending SC Regulation 117-305.5 to comply with Code Section 12-36-2120(10). Code Section 12-36-2120(10)(a) provides a sales tax exemption for sales of meals to school children and sales of foodstuffs to schools which are used in furnishing meals to school children, if the sales or use are within school buildings and are not for profit. SC Regulation 117-305.5 discusses sales of meals under Code Section 12-36-2120(10)(a), but it does not address sales of foodstuffs.

The Notice of Drafting was published in the State Register on September 23, 2016.

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This web page was last updated on March 13, 2017 at 12:47 PM