Bill Text: SC H4320 | 2023-2024 | 125th General Assembly | Introduced


Bill Title: Sales tax exemption

Spectrum: Strong Partisan Bill (Republican 15-1)

Status: (Introduced - Dead) 2023-04-18 - Referred to Committee on Ways and Means [H4320 Detail]

Download: South_Carolina-2023-H4320-Introduced.html
2023-2024 Bill 4320 Text of Previous Version (Apr. 18, 2023) - South Carolina Legislature Online

South Carolina General Assembly
125th Session, 2023-2024

Bill 4320


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 EXPAND THE EXEMPTION FOR DURABLE MEDICAL EQUIPMENT.

 

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

 

SECTION 1.  Section 12-36-2120(74) of the S.C. Code is amended to read:

 

    (74) durable medical equipment and related supplies:

       (a) as defined including, but not limited to, items considered to be durable medical equipment under federal and state Medicaid and Medicare laws and other similar items;

       (b) which is paid directly by funds of this State or the United States under the Medicaid or Medicare programs, where state or federal law or regulation authorizing the payment prohibits the payment of the sale or use tax;  and

       (c) sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State;

 

SECTION 2.  This act takes effect on July 1, 2023.

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This web page was last updated on April 18, 2023 at 01:35 PM

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