South Carolina House Bill 3392 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 4-0)
Status: Introduced on January 12 2021 - 25% progression, died in committee
Action: 2021-02-25 - Member(s) request name removed as sponsor: Oremus
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [HTML]

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.

Sales tax definitions

Rep. Thomas Pope [R]

Rep. Sandy McGarry [R]

Rep. Bill Taylor [R]

Rep. Raye Felder [R]

Date	Chamber	Action
2021-02-25	House	Member(s) request name removed as sponsor: Oremus
2021-01-12	House	Referred to Committee on Ways and Means
2021-01-12	House	Introduced and read first time
2020-12-09	House	Referred to Committee on Ways and Means
2020-12-09	House	Prefiled

S0823 (Similar To) 2021-05-13 - Referred to Committee on Finance

Chapter	Article	Section	Citation Type	Statute Text
11	11	270	(n/a)	See Bill Text
12	36	110	(n/a)	See Bill Text
12	36	130	(n/a)	See Bill Text
12	36	1310	(n/a)	See Bill Text
12	36	1320	(n/a)	See Bill Text
12	36	160	(n/a)	See Bill Text
12	36	1710	(n/a)	See Bill Text
12	36	2120	(n/a)	See Bill Text
12	36	2530	(n/a)	See Bill Text
12	36	2620	(n/a)	See Bill Text
12	36	2630	(n/a)	See Bill Text
12	36	2640	(n/a)	See Bill Text
12	36	2646	(n/a)	See Bill Text
12	36	60	(n/a)	See Bill Text
12	36	70	(n/a)	See Bill Text
12	36	90	(n/a)	See Bill Text
12	36	910	(n/a)	See Bill Text
12	36	920	(n/a)	See Bill Text
12	36	940	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/billsearch.php?billnumbers=3392&session=124&summary=B
Text	https://www.scstatehouse.gov/sess124_2021-2022/prever/3392_20201209.htm