Proposed South Carolina Firearm Legislation H3392
Legislation Overview
Title: Sales tax definitions
Description: Amend Sections 12-36-60, 12-36-70, As Amended 12-36-90, As Amended 12-36-110, And 12-36-130, As Amended, Code Of Laws Of South Carolina, 1976, All Relating To Definitions For Purposes Of The Sales Tax, So As To Include The Sales Of Services; By Adding Section 12-36-160 So As To Define "services"; To Amend Section 12-36-910, Relating To The Five Percent State Sales Tax Rate, So As To Reduce The Sales Tax Rate To Three Percent; To Amend Section 12-36-920, Relating To The State Accommodations Tax, So As To Make A Conforming Change By Reducing The Rate; To Amend Section 12-36-940, Relating To Amounts That May Be Added To Sales Prices To Account For Tax, So As Authorize The Department To Make Adjustments; To Repeal Article 11 Of Chapter 36, Title 12, Relating To The Additional One Percent Sales And Use Tax; To Amend Sections 12-36-1310 And 12-36-1320, Both Relating To The Use Tax, So As To Make A Conforming Change By Reducing The Rate; To Amend Section 12-36-1710, Relating To The Casual Excise Tax, So As To Make A Conforming Change By Reducing The Rate; To Amend Section 12-36-2120, Relating To Sales Tax Exemptions, So As To Remove The Exemption On Certain Items; To Amend Section 12-36-2530, Relating To Taxes On Items Delivered Out Of State, So As To Make A Conforming Change; To Amend Sections 12-36-2620, 12-36-2630, And 12-36-2640, All Relating To The Crediting Of Certain Taxes, So As To Credit Such Taxes In The Same Proportion As They Were Credited Before The Rate Reduction; To Repeal Section 12-36-2646 Relating To The Tax Exclusion For Individuals At Least Eighty Five Years Of Age; By Adding Section 11-11-270 So As To Create The "tax Reform Reserve Fund" And To Specify Its Purpose; And By Adding Article 11 To Chapter 10, Title 4 So As To Proportionally Reduce Local Sales And Use Taxes In The Same Manner As The State Sales And Use Tax.
Session: 124th General Assembly
Last Action: Member(s) request name removed as sponsor: Oremus
Last Action Date: February 25, 2021
Sponsors
Note: the first sponsor listed is normally the primary sponsor. If a sponsor's name is a hyperlink you can click on it to 'follow the money'.
4 sponsors: Thomas Pope (R); Sandy McGarry (R); Bill Taylor (R); Raye Felder (R);
Percentage of House Of Representatives sponsoring bill: 3% (4 of 124)
History
| Chamber | Date | Action |
| House | Feb 25, 2021 | Member(s) request name removed as sponsor: Oremus |
| House | Jan 12, 2021 | Introduced and read first time |
| House | Jan 12, 2021 | Referred to Committee on Ways and Means |
| House | Dec 9, 2020 | Prefiled |
| House | Dec 9, 2020 | Referred to Committee on Ways and Means |
Texts
| Type | Date | State Link | Text |
| Introduced | Dec 9, 2020 | state link | bill text |
Amendments
| Title | Description | Date | State Link | Text | Adopted |
| There are no amendments to this bill at this time | |||||
Votes - Click on description to view vote roll call
There have not been any votes on this bill
Link: link to state bill page
