---
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).