---
type: "Bill"
title: "Sales and Gross receipts"
description: "AN ACT TO AMEND SECTION 12-6-2295, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ITEMS INCLUDED AND EXCLUDED FROM THE TERMS \"SALES\" AND \"GROSS RECEIPTS\", SO AS TO PROVIDE THAT RECEIPTS FROM THE OPERATION OF A CABLE SYSTEM AND A VIDEO SERVICE ARE ATTRIBUTABLE TO THIS STATE IN PRO RATA PROPORTION OF THE COSTS OF PERFORMING THE SERVICE. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "S 408"
citation: "South Carolina S 408 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Campbell", "Reese", "Turner"]
version_count: 5
action_count: 17
vote_count: 2
first_action: "2019-01-22"
last_action: "2019-06-05"
source: "openstates"
source_identifier: "ocd-bill/ec678a94-f643-41c3-8480-0c37e556ea6a"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=408&session=123&summary=B"
source_hash: "758af321385c95a67e6bf8c5315a1fc39e0e9c823b273a97474facc01555d3a7"
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 S 408 (2019-2020) — Sales and Gross receipts

AN ACT TO AMEND SECTION 12-6-2295, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ITEMS INCLUDED AND EXCLUDED FROM THE TERMS "SALES" AND "GROSS RECEIPTS", SO AS TO PROVIDE THAT RECEIPTS FROM THE OPERATION OF A CABLE SYSTEM AND A VIDEO SERVICE ARE ATTRIBUTABLE TO THIS STATE IN PRO RATA PROPORTION OF THE COSTS OF PERFORMING THE SERVICE. - 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/sess123_2019-2020/bills/408.htm)
2. **1/22/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/408_20190122.htm)
3. **2/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/408_20190220.htm)
4. **2/26/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/408_20190226.htm)
5. **5/2/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/408_20190502.htm)

## Votes

- 2nd Reading — **43–0** (pass) · upper
- Passage of Bill — **105–0** (pass) · lower

## Sponsors

- Campbell — primary (person)
- Reese — primary (person)
- Turner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-22** Introduced and read first time `introduction, reading-1`
- **2019-01-22** Referred to Committee on Finance `referral-committee`
- **2019-02-20** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2019-02-26** Committee Amendment Adopted `amendment-passage`
- **2019-02-26** Read second time `reading-2`
- **2019-02-26** Roll call Ayes-43 Nays-0
- **2019-02-27** Read third time and sent to House `passage, reading-3`
- **2019-02-28** Introduced and read first time `introduction, reading-1`
- **2019-02-28** Referred to Committee on Ways and Means `referral-committee`
- **2019-05-02** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2019-05-08** Read second time `reading-2`
- **2019-05-08** Roll call Yeas-105 Nays-0
- **2019-05-09** Read third time and enrolled `passage, reading-3`
- **2019-05-13** Ratified R 69
- **2019-05-16** Signed By Governor `executive-signature`
- **2019-05-31** Effective date 05/16/19
- **2019-06-05** Act No. 49

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ec678a94-f643-41c3-8480-0c37e556ea6a`. Confidence: reported (aggregated from official South Carolina legislature records).