Fabio
83 lines
4.5 KiB
Markdown
83 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "Local Sales & Use Tax"
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description: "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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2021-2022"
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identifier: "H 3948"
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citation: "South Carolina H 3948 (2021-2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Dillard", "Murphy", "Stavrinakis"]
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version_count: 5
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action_count: 19
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vote_count: 2
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first_action: "2021-02-23"
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last_action: "2022-05-31"
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source: "openstates"
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source_identifier: "ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3948&session=124&summary=B"
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source_hash: "520bb9cf7395b18af9dc73d58253e28d35d0cd5544cc02455a492497e5329a0c"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina H 3948 (2021-2022) — Local Sales & Use Tax
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/3948.htm)
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2. **2/23/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210223.htm)
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3. **3/18/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210318.htm)
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4. **4/6/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210406.htm)
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5. **5/3/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20220503.htm)
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## Votes
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- 3rd Reading — **26–17** (pass) · upper
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- Passage of Bill — **75–29** (pass) · lower
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## Sponsors
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- Dillard — primary (person)
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- Murphy — primary (person)
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- Stavrinakis — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-23** Introduced and read first time `introduction, reading-1`
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- **2021-02-23** Referred to Committee on Ways and Means `referral-committee`
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- **2021-03-18** Member(s) request name added as sponsor: Dillard
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- **2021-03-18** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
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- **2021-04-06** Amended `amendment-passage`
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- **2021-04-06** Requests for debate-Rep(s). Hill, Magnuson
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- **2021-04-06** Read second time `reading-2`
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- **2021-04-06** Roll call Yeas-75 Nays-29
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- **2021-04-07** Read third time and sent to Senate `passage, reading-3`
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- **2021-04-07** Introduced and read first time `introduction, reading-1`
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- **2021-04-07** Referred to Committee on Finance `referral-committee`
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- **2022-05-03** Committee report: Favorable Finance `committee-passage-favorable`
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- **2022-05-10** Read second time `reading-2`
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- **2022-05-11** Read third time and enrolled `passage, reading-3`
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- **2022-05-11** Roll call Ayes-26 Nays-17
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- **2022-05-12** Ratified R 209
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- **2022-05-16** Signed By Governor `executive-signature`
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- **2022-05-31** Effective date 05/16/22
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- **2022-05-31** Act No. 189
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c`. Confidence: reported (aggregated from official South Carolina legislature records).
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