Bill

Bill > H3098


SC H3098

SC H3098
Use tax exemptions


summary

Introduced
01/10/2023
In Committee
01/10/2023
Crossed Over
Passed
Dead
05/09/2024

Introduced Session

125th General Assembly

Bill Summary

A bill to amend the South Carolina Code of Laws by amending Section 12-36-2130, relating to use tax exemptions, so as to EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.

AI Summary

This bill amends the South Carolina Code of Laws to exempt an all-terrain vehicle (ATV) from the use tax if the purchaser paid sales tax on the vehicle in another state where it was purchased or leased. The bill applies to purchases made after 2015, and taxpayers who paid the use tax, including interest and penalties, after 2015 are entitled to a refund.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Member(s) request name added as sponsor: Leber (on 01/12/2023)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...