Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/sc/2021-2022/h-3726.md

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+---
+type: "Bill"
+title: "Gross proceeds of sales"
+description: "AN ACT TO AMEND SECTION 12-36-90, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF \"GROSS PROCEEDS OF SALES\", SO AS TO EXCLUDE AMOUNTS RECEIVED FROM A BUYDOWN. - ratified title"
+jurisdiction: "us/states/sc"
+legislature: "South Carolina General Assembly"
+session: "2021-2022"
+identifier: "H 3726"
+citation: "South Carolina H 3726 (2021-2022)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["B. Cox", "Ballentine", "Elliott", "G.M. Smith", "Gagnon", "Herbkersman", "M.M. Smith", "Ott", "Pope", "Rutherford", "Simrill", "Thayer", "W. Cox", "W. Newton", "West", "Wheeler", "White"]
+version_count: 5
+action_count: 20
+vote_count: 2
+first_action: "2021-01-27"
+last_action: "2021-04-21"
+source: "openstates"
+source_identifier: "ocd-bill/1ca647db-ffe3-46a7-b709-56a254a55139"
+source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3726&session=124&summary=B"
+source_hash: "92a79e444abdb6ffc031157d92c966965b7999122fd3f2d87d4c2f80f42f2ca7"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-sc"]
+---
+
+# South Carolina H 3726 (2021-2022) — Gross proceeds of sales
+
+AN ACT TO AMEND SECTION 12-36-90, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF "GROSS PROCEEDS OF SALES", SO AS TO EXCLUDE AMOUNTS RECEIVED FROM A BUYDOWN. - ratified title
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/3726.htm)
+2. **1/27/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3726_20210127.htm)
+3. **2/5/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3726_20210205.htm)
+4. **3/2/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3726_20210302.htm)
+5. **3/31/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3726_20210331.htm)
+
+## Votes
+
+- Passage of Bill — **114–0** (pass) · lower
+- 2nd Reading — **43–0** (pass) · upper
+
+## Sponsors
+
+- B. Cox — primary (person)
+- Ballentine — primary (person)
+- Elliott — primary (person)
+- G.M. Smith — primary (person)
+- Gagnon — primary (person)
+- Herbkersman — primary (person)
+- M.M. Smith — primary (person)
+- Ott — primary (person)
+- Pope — primary (person)
+- Rutherford — primary (person)
+- Simrill — primary (person)
+- Thayer — primary (person)
+- W. Cox — primary (person)
+- W. Newton — primary (person)
+- West — primary (person)
+- Wheeler — primary (person)
+- White — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-01-27** Introduced and read first time `introduction, reading-1`
+- **2021-01-27** Referred to Committee on Ways and Means `referral-committee`
+- **2021-02-04** Member(s) request name added as sponsor: Wheeler
+- **2021-02-05** Scrivener's error corrected
+- **2021-02-09** Member(s) request name added as sponsor: Rutherford
+- **2021-02-11** Member(s) request name added as sponsor: Ballentine, Ott
+- **2021-03-02** Committee report: Favorable Ways and Means `committee-passage-favorable`
+- **2021-03-03** Read second time `reading-2`
+- **2021-03-03** Roll call Yeas-114 Nays-0
+- **2021-03-04** Read third time and sent to Senate `passage, reading-3`
+- **2021-03-04** Introduced and read first time `introduction, reading-1`
+- **2021-03-04** Referred to Committee on Finance `referral-committee`
+- **2021-03-31** Committee report: Favorable Finance `committee-passage-favorable`
+- **2021-04-07** Read second time `reading-2`
+- **2021-04-07** Roll call Ayes-43 Nays-0
+- **2021-04-08** Read third time and enrolled `passage, reading-3`
+- **2021-04-15** Ratified R 27
+- **2021-04-16** Signed By Governor `executive-signature`
+- **2021-04-21** Effective date 04/16/21
+- **2021-04-21** Act No. 18
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1ca647db-ffe3-46a7-b709-56a254a55139`. Confidence: reported (aggregated from official South Carolina legislature records).
+