Which South Carolina bodies counted as legislative agencies for the temporary document-copy sales-tax exemption in RR 94-1?

Plain-English summary

South Carolina Revenue Ruling 94-1 narrowly defined "legislative agency" for a temporary sales-tax exemption on at-cost copies of, or access to, legislation and other informational documents.

The exemption covered agencies under the Legislature's direct control. The ruling listed the Senate, House of Representatives, joint legislative committees, Legislative Printing and Information Technology Resources, Legislative Audit Council, Legislative Information Systems, Reorganization Commission, and Legislative Council.

It did not extend to every South Carolina state agency. The Department refused to expand the proviso beyond the class named by the Legislature.

The ruling also said the proviso applied only during the 1993-1994 state fiscal year unless reenacted or permanently codified.

Common questions

Q: Did the exemption cover all state agencies? No.

Q: What charges qualified? Charges reflecting the legislative agency's cost for copies of or access to legislation or other informational documents.

Q: Was the exemption permanent? Not under the source ruling. It was limited to July 1, 1993 through June 30, 1994 unless later reenacted or codified.

Citations and references

• Act 164 of 1993, Part 1, Proviso 3.51 (temporary exemption)
• South Carolina Information Letter 93-28 (earlier explanation referenced by the ruling)

Subject

Legislative Agencies

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR94-1.pdf

Original ruling text

SC REVENUE RULING #94-1 (TAX)

SUBJECT:

Legislative Agencies
(Sales Tax)

EFFECTIVE DATE:

Applies to all periods open under the statute.

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

REFERENCES:

Act 164 of 1993, Part 1, Proviso 3.51 (Enacted June, 1993)

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (Supp. 1993)
SC Revenue Procedure #93-6

SCOPE:

A Revenue Ruling is the Department of Revenue's official interpretation
of how laws administered by the Department are to be applied to a
specific issue or a specific set of facts, and applies to all persons or a
particular group. It is valid and remains in effect until superseded or
modified by a change in the statute or regulations or a subsequent court
decision, Revenue Ruling or Revenue Procedure.

Question:
What is meant by the term "legislative agency" with respect to the sales tax exemption on copies of
legislation or other informational documents as it is used in Act 164 of 1993, Part 1, Proviso 3.51?
Conclusion:
As used in Act 164 of 1993, Part 1, Proviso 3.51, the term "legislative agency" means those agencies
that are under the direct control of the South Carolina Legislature.
Examples of agencies that are under the direct control of the South Carolina Legislature include:
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The Senate
The House of Representatives
Senate and House of Representatives Joint Legislative Committees
Legislative Printing and Information Technology Resources
Legislative Audit Council
Legislative Information Systems
Reorganization Commission
Legislative Council
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Discussion:
As explained in South Carolina Information Letter #93-28, the General Assembly enacted the
following exemption from State and local sales taxes as part of the 1993-1994 General
Appropriation Bill (Act 164 of 1993, Part 1, Proviso 3.51):
No sales tax is required to be charged or paid on copies of or access to legislation or other
informational documents provided to the general public or any other person by a legislative
agency when a charge for these copies is made reflecting the agency's cost thereof.
This exemption is valid only for the 1993-1994 State fiscal year (July 1, 1993 through June 30,
1994), unless the General Assembly re-enacts this proviso in subsequent Appropriation Bills or
permanently codifies this law.
In reviewing the applicability of this statute, the question has arisen as to what is meant by the term
"legislative agency".
The following quote from 73 Am. Jur. 2d Statutes Section 198 provides guidance:
The general rule is that nothing may be read into a statute which is not within the manifest
intention of the legislature as gathered from the act itself, and that a statute should not be
construed any more broadly or given any greater effect than its terms require. Where the
language of a statute is clear in limiting its application to a particular class of cases and
leaves no room for doubt as to the intention of the legislature, there is no authority to
transcend or add to the statute, which may not be enlarged, stretched, or expanded.
Therefore, the exemption applies only to agencies that are under the direct control of the South
Carolina Legislature. It does not apply to all State agencies.

SOUTH CAROLINA DEPARTMENT OF REVENUE
s/A. Crawford Clarkson Jr.
A. Crawford Clarkson, Jr., Chairman
s/T. R. McConnell
T. R. McConnell, Commissioner
s/James M. Waddell Jr.
James M. Waddell, Jr., Commissioner
Columbia, South Carolina
February 2
, 1994
For questions concerning the sales tax exemption on copies of legislation, contact Deana West at
803-737-4439 or John McCormack at 803-737-4438.

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