Bill Text: SC H3309 | 2015-2016 | 121st General Assembly | Introduced

South Carolina House Bill 3309 (Prior Session Legislation)

Introduced

Bill Title: Sales tax exemptions

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-01-13 - Referred to Committee on Ways and Means [H3309 Detail]

Download: South_Carolina-2015-H3309-Introduced.html

A BILL

TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO ADD ITEMS PURCHASED BY A RELIGIOUS ORGANIZATION.

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

SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( ) items purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3). The item must be used exclusively for the organizations exempt purpose."

SECTION 2. This act takes effect after December 31, 2015.