Bill Text: SC H3855 | 2025-2026 | 126th General Assembly | Introduced
Bill Title: Sales tax exemption
Sponsorship: Partisan Bill (Republican 4)
Status: (Introduced) 2025-01-30 - Referred to Committee on Ways and Means [H3855 Detail]
Download: South_Carolina-2025-H3855-Introduced.html
South Carolina General Assembly
126th Session, 2025-2026
Bill 3855
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 SMALL ARMS AND SMALL ARMS AMMUNITION.
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) small arms and small arms ammunition. As used in this item:
(a) "Small arms" means any portable firearm, designed to be carried and operated by a single person including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of ten gauge or smaller.
(b) "Small arms ammunition" means firearm ammunition designed for use in small arms.
SECTION 2. This act takes effect upon approval by the Governor.
----XX----
This web page was last updated on January 30, 2025 at 11:45 AM
