South Carolina H 3364: A HOUSE RESOLUTION TO SALUTE THE DORMAN HIGH SCHOOL VOLLEYBALL TEAM FOR ITS OUTSTANDING SEASON AND TO CONGRATULATE THE TEAM'S EXCEPTIONAL PLAYERS, COACHES, AND STAFF ON CAPTURING THE 2016 CLASS AAAAA STATE CHAMPIONSHIP TITLE.

Bill Text

2025-2026 Bill 3364 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3364

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON FARM MACHINERY, SO 
AS TO PROVIDE THAT ALL-TERRAIN VEHICLES AND UTILITY TERRAIN VEHICLES ARE NOT CONSIDERED 
AUTOMOBILES OR TRUCKS and qualify for the exemption if used for qualifying 
purposes.

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

SECTION 1. Section 12-36-2120(16) of the S.C. Code is amended to 
read:

 (16) farm machinery and their 
replacement parts and attachments, used in planting, cultivating or harvesting 
farm crops, including bulk coolers (farm dairy tanks) used in the production 
and preservation of milk on dairy farms, and machines used in the production of 
poultry and poultry products on poultry farms, when such products are sold in 
the original state of production or preparation for sale. This exemption does 
not include automobiles or trucks. For purposes of this 
item, all-terrain vehicles or utility terrain vehicles are not considered to be 
automobiles or trucks and qualify for the exemption if used for qualifying 
purposes;

SECTION 2. This act takes effect July 1, 2025.

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This web page was last updated on December 06, 2024 at 11:43 AM