South Carolina H 3360: Sex offenders

Bill Text

2025-2026 Bill 3360 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3360

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 12-36-2130, 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.

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

SECTION 1. Section 12-36-2130 of the S.C. Code is amended by 
adding an item to read:

 (3) an all-terrain vehicle purchased 
or leased from sources outside of this State for which the purchaser can prove 
that sales tax on the vehicle was paid in another state.

SECTION 2. This act takes effect upon approval 
by the Governor and applies to purchases made after 2015. A taxpayer who paid 
such use tax, including interest and penalties, after 2015 is entitled to a 
refund.

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This web page was last updated on December 06, 2024 at 11:36 AM