S99 - Appropriations Act of 2018. (SL 2018-5)

Overview: Sec. 38.6 of S.L. 2018-5 makes various excise tax changes, including the following:

• Requiring certain ABC permit holders to register with the Department of Revenue (Department) in order to aid in tax compliance.
• Increasing the motor fuel rate authorized to be charged by a certain class of gas stations allowed to charge the South Carolina rate due to the gas station being considered in North Carolina because of the NC/SC border recertification in 2016. The rate increase will be 2¢ each year over the next six years, totaling 12¢, to mirror the motor fuel rate increase imposed in South Carolina.

Sec. 38.6(c), requiring certain listed ABC permit holders to register with the Department and to notify the Department when a permittee discontinues their business, becomes effective July 1, 2018.

Except as otherwise provided, this section became effective June 12, 2018.