Bill Text: SC H3379 | 2025-2026 | 126th General Assembly | Introduced


Bill Title: Nonprofit sales tax exemption

Sponsorship: Partisan Bill (Republican 2)

Status: (Introduced) 2025-01-14 - Referred to Committee on Ways and Means [H3379 Detail]

Download: South_Carolina-2025-H3379-Introduced.html
2025-2026 Bill 3379 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026

Bill 3379


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SALES MADE TO A NONPROFIT ORGANIZATION WITH FEDERAL TAX-EXEMPT STATUS.

 

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

 

SECTION 1.  Section 12-36-2120 of the S.C. Code is amended by adding:

 

    (85) sales made to a nonprofit organization that is exempt from federal income tax pursuant to Section 501(c) of the Internal Revenue Code.

 

SECTION 2.  This act takes effect July 1, 2025.

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This web page was last updated on December 06, 2024 at 11:30 AM

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