House: White

Attorney: Allen

Drafting Assistant: Newboult

Date: November 25, 2025

DOC. ID.: /LEGISLATIVE COUNCIL/SA/DRAFTS/LC-0435SA26/LC-0435SA26.DOCX

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN SALES FROM A SMALL BUSINESS.

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 at a small business located in this State during one month each year of the small business's choosing. For purposes of this item, "small business" has the same meaning as defined by the Small Business Administration and the North American Industry Classification System (NAICS). Each year a small business shall inform the department of which month it has chosen for its sales tax holiday by October first of the previous year.

SECTION 2.  This act takes effect upon approval by the Governor.

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