Bill Text: SC H5116 | 2023-2024 | 125th General Assembly | Introduced
Bill Title: Sales tax exemption
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-02-15 - Referred to Committee on Ways and Means [H5116 Detail]
Download: South_Carolina-2023-H5116-Introduced.html
South Carolina General Assembly
125th Session, 2023-2024
Bill 5116
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 PROVIDE FOR A SALES TAX EXEMPTION FOR OVER-THE-COUNTER MEDICAL DEVICES, PRODUCTS, AND DRUGS PURCHASED BY AN INDIVIDUAL SIXTY-FIVE YEARS OF AGE OR OLDER.
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:
(84) over-the-counter medical devices, products, and drugs purchased by an individual sixty-five years of age or older.
SECTION 2. This act takes effect upon approval by the Governor and applies to tax years beginning after 2024.
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This web page was last updated on February 15, 2024 at 11:30 AM
