Bill Text: SC H4504 | 2021-2022 | 124th General Assembly | Comm Sub
Bill Title: Maximum Sales Tax
Spectrum: Moderate Partisan Bill (Republican 10-2)
Status: (Engrossed - Dead) 2022-02-10 - Referred to Committee on Finance [H4504 Detail]
Download: South_Carolina-2021-H4504-Comm_Sub.html
COMMITTEE REPORT
January 27, 2022
H. 4504
Introduced by Reps. Hewitt, Huggins, Forrest, McKnight, Wooten, M.M. Smith, Bennett, Lowe, Bailey and Kirby
S. Printed 1/27/22--H.
Read the first time January 11, 2022.
To whom was referred a Bill (H. 4504) to amend Section 12-36-2110, as amended, Code of Laws of South Carolina, 1976, relating to the maximum sales tax, so as to provide that, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass with amendment:
Amend the bill, as and if amended, by striking SECTION 1 and inserting:
/ SECTION 1. Section 12-36-2110(A)(1)(d) of the 1976 Code is amended to read:
"(d) boat and watercraft motor;" /
Renumber sections to conform.
Amend title to conform.
DAVID R. HIOTT for Committee.
A BILL
TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MAXIMUM SALES TAX, SO AS TO PROVIDE THAT A WATERCRAFT TRAILER AND A WATERCRAFT MOTOR MAY NOT BE TAXED MORE THAN THE MAXIMUM TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2110(A)(1)(d) of the 1976 Code is amended to read:
"(d) boat, watercraft trailer or other wheeled apparatus designed for the regular transportation of watercraft, and watercraft motor;"
SECTION 2. This act takes effect upon approval by the Governor and first applies on July 1, 2022.