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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Local Sales & Use Tax AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE A CAPITAL PROJECTS SALES AND USE TAX; TO AMEND SECTION 4-37-40, RELATING TO THE LIMITATION ON THE SALES TAX RATE, SO AS TO MAKE A CONFORMING CHANGE; TO AMEND SECTION 4-10-310, RELATING TO THE IMPOSITION OF THE CAPITAL PROJECT SALES TAX, SO AS TO MAKE A CONFORMING CHANGE; AND BY ADDING SECTION 4-10-315 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED ANOTHER SALES AND USE TAX ALSO MAY IMPOSE A TAX PURSUANT TO CHAPTER 37, TITLE 4. - ratified title us/states/sc South Carolina General Assembly 2021-2022 H 3948 South Carolina H 3948 (2021-2022)
bill
enacted
Dillard
Murphy
Stavrinakis
5 19 2 2021-02-23 2022-05-31 openstates ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c https://www.scstatehouse.gov/billsearch.php?billnumbers=3948&session=124&summary=B 520bb9cf7395b18af9dc73d58253e28d35d0cd5544cc02455a492497e5329a0c 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-sc

South Carolina H 3948 (2021-2022) — Local Sales & Use Tax

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE A CAPITAL PROJECTS SALES AND USE TAX; TO AMEND SECTION 4-37-40, RELATING TO THE LIMITATION ON THE SALES TAX RATE, SO AS TO MAKE A CONFORMING CHANGE; TO AMEND SECTION 4-10-310, RELATING TO THE IMPOSITION OF THE CAPITAL PROJECT SALES TAX, SO AS TO MAKE A CONFORMING CHANGE; AND BY ADDING SECTION 4-10-315 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED ANOTHER SALES AND USE TAX ALSO MAY IMPOSE A TAX PURSUANT TO CHAPTER 37, TITLE 4. - ratified title

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Filed (filed) — source
  2. 2/23/2021 (committee substitute) — source
  3. 3/18/2021 (committee substitute) — source
  4. 4/6/2021 (committee substitute) — source
  5. 5/3/2022 (committee substitute) — source

Votes

  • 3rd Reading — 2617 (pass) · upper
  • Passage of Bill — 7529 (pass) · lower

Sponsors

  • Dillard — primary (person)
  • Murphy — primary (person)
  • Stavrinakis — primary (person)

Timeline

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

  • 2021-02-23 Introduced and read first time introduction, reading-1
  • 2021-02-23 Referred to Committee on Ways and Means referral-committee
  • 2021-03-18 Member(s) request name added as sponsor: Dillard
  • 2021-03-18 Committee report: Favorable with amendment Ways and Means committee-passage-favorable
  • 2021-04-06 Amended amendment-passage
  • 2021-04-06 Requests for debate-Rep(s). Hill, Magnuson
  • 2021-04-06 Read second time reading-2
  • 2021-04-06 Roll call Yeas-75 Nays-29
  • 2021-04-07 Read third time and sent to Senate passage, reading-3
  • 2021-04-07 Introduced and read first time introduction, reading-1
  • 2021-04-07 Referred to Committee on Finance referral-committee
  • 2022-05-03 Committee report: Favorable Finance committee-passage-favorable
  • 2022-05-10 Read second time reading-2
  • 2022-05-11 Read third time and enrolled passage, reading-3
  • 2022-05-11 Roll call Ayes-26 Nays-17
  • 2022-05-12 Ratified R 209
  • 2022-05-16 Signed By Governor executive-signature
  • 2022-05-31 Effective date 05/16/22
  • 2022-05-31 Act No. 189

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c. Confidence: reported (aggregated from official South Carolina legislature records).