2017-2018 Bill 4135: Revenue Department (D. No. 4665 ...



South Carolina General Assembly122nd Session, 2017-2018H. 4135STATUS INFORMATIONJoint ResolutionSponsors: Regulations and Administrative Procedures CommitteeDocument Path: l:\council\bills\dbs\31410cz17.docxIntroduced in the House on April 18, 2017Introduced in the Senate on April 25, 2017Currently residing in the Senate Committee on FinanceSummary: Revenue Department (D. No. 4665)HISTORY OF LEGISLATIVE ACTIONSDateBodyAction Description with journal page number4/18/2017HouseIntroduced, read first time, placed on calendar without reference (House Journalpage?29)4/19/2017HouseRead second time (House Journalpage?28)4/19/2017HouseRoll call Yeas102 Nays0 (House Journalpage?28)4/20/2017HouseRead third time and sent to Senate (House Journalpage?8)4/25/2017SenateIntroduced and read first time (Senate Journalpage?11)4/25/2017SenateReferred to Committee on Finance (Senate Journalpage?11)View the latest legislative information at the websiteVERSIONS OF THIS BILL4/18/20174/18/2017-AINTRODUCEDApril 18, 2017H.?4135Introduced by Regulations and Administrative Procedures CommitteeS. Printed 4/18/17--H.Read the first time April 18, 2017.????????????A JOINT RESOLUTIONTO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO EXAMPLES OF THE APPLICATION OF TAX TO VARIOUS CHARGES IMPOSED BY HOTELS, MOTELS, AND OTHER FACILITIES, DESIGNATED AS REGULATION DOCUMENT NUMBER 4665, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.Be it enacted by the General Assembly of the State of South Carolina:SECTION1.The regulations of the Department of Revenue, relating to Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities, designated as Regulation Document Number 4665, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.SECTION2.This joint resolution takes effect upon approval by the Governor.XXXSUMMARY AS SUBMITTEDBY PROMULGATING AGENCY.The South Carolina Department of Revenue is considering amending SC Regulation 117307.1, which provides examples of the application of the sales tax imposed on various charges by hotels, motels, and similar facilities to transient customers. Code Section 1236920(A) imposes a 7% sales tax on accommodations on the gross proceeds of rentals of rooms or lodgings provided by hotels, motels, and similar facilities; and Code Section 1236920(B) imposes a sales tax on certain additional guest charges.Effective July 1, 2014, Act 172 of 2014 amended Code Section 1236920(B) to limit additional guest charges to room service, laundering and dry cleaning services, inroom movies, telephone service, and rentals of meeting rooms; and amended Code Section 1236920(A) to provide that separately stated optional charges on a bill to a customer for amenities, entertainment, special items in promotional tourist packages, and other guest services are exempt from the 7% sales tax on accommodations.The purpose of this regulation proposal is to revise the provisions of SC Regulation 117307.1 to comply with Act 172 of 2014, which limited the sales tax on additional guest charges to room service, laundering and dry cleaning services, inroom movies, telephone service, and rentals of meeting rooms, and to inform the public of the impact of the new legislation. Additional questions were added to address room refreshment bars, safes, and other issues. The information in the regulation is consistent with the department’s position, as expressed in SC Revenue Ruling #145. The amendment would be effective July 1, 2014, which is the effective date of the new legislation.The Notice of Drafting was published in the State Register on July 22, 2016.XX ................
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