South Carolina H3360 amends use tax exemptions to allow refunds for all-terrain vehicles purchased or leased out-of-state with sales tax already paid.

South Carolina H3360 amends the state's use tax exemptions to allow refunds for all-terrain vehicles purchased or leased from outside the state if the purchaser can prove sales tax was already paid in another state. This applies to purchases made after 2015. The bill adds a new exemption to Section 12-36-2130 of the South Carolina Code of Laws.

South Carolina H3360 amends use tax exemptions to allow refunds for all-terrain vehicles purchased or leased out-of-state with sales tax already paid.

South Carolina H3360 amends the state's use tax exemptions to allow refunds for all-terrain vehicles purchased or leased from outside the state if the purchaser can prove sales tax was already paid in another state. This applies to purchases made after 2015. The bill adds a new exemption to Section 12-36-2130 of the South Carolina Code of Laws.