H 3360 is sponsored by Representative Richard L. "Richie" Yow and Representative Cody T. Mitchell.

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South Carolina 2025-2026 Regular Session Status: In Committee

H 3360 — Use tax exemptions

Last action January 14, 2025 — Referred to Committee on Ways and Means

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✓
Introduced
2
In Committee
3
Passed House
4
Passed Senate
5
To Executive
6
Enacted

This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

In Committee

Current position in the legislative process.
2 sponsors

2 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2130, RELATING TO USE TAX EXEMPTIONS, SO AS TO EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.

Bill Text

What changed in the latest version

20 added · 53 removed

20 line(s) added, 53 removed.

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(3) an all-terrain vehicle purchased or leased from sources outside of this State for which the purchaser can prove that sales tax on the vehicle was paid in another state.

SECTION 2. This act takes effect upon approval by the Governor and applies to purchases made after 2015.

A taxpayer who paid such use tax, including interest and penalties, after 2015 is entitled to a refund.

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2025-2026 Bill 3360 Text of Previous Version (Dec.

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06, 2024) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3360Indicates Matter StrickenIndicates New Matter(Text matches printed bills.

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Document has been reformatted to meet World Wide Web specifications.) A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2130, RELATING TO USE TAX EXEMPTIONS, SO AS TO EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.

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Be it enacted by the General Assembly of the State of South Carolina:

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SECTION 1. Section 12-36-2130 of the S.C.

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Code is amended by adding an item to read:

(3) an all-terrain vehicle purchased or leased from sources outside of this State for which the purchaser can prove that sales tax on the vehicle was paid in another state.

SECTION 2. This act takes effect upon approval by the Governor and applies to purchases made after 2015.

A taxpayer who paid such use tax, including interest and penalties, after 2015 is entitled to a refund.

----XX---- This web page was last updated on December 06, 2024 at 11:36 AM

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Action History

January 14, 2025
Referred to Committee on Ways and Means
January 14, 2025
Introduced and read first time
December 05, 2024
Referred to Committee on Ways and Means
December 05, 2024
Prefiled

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 168 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (168)

168 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

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taxation

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Frequently asked questions

What does H 3360 do?: A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2130, RELATING TO USE TAX EXEMPTIONS, SO AS TO EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.
Who sponsors H 3360?: H 3360 is sponsored by Representative Richard L. "Richie" Yow and Representative Cody T. Mitchell.
What is the current status of H 3360?: This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.
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At a glance

Identifier: H 3360
Jurisdiction: South Carolina
Session: 2025-2026 Regular Session
Type: Bill
Introduced: December 05, 2024
Status: In Committee
Prime sponsor: Representative Richard L. "Richie" Yow

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