Current Status Introducing Body:Senate Bill Number:331 Primary Sponsor:Thomas Committee Number:06 Type of Legislation:GB Subject:Sales tax exemption, orthotic devices Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5252HC.93 Introduced Date:19930128 Last History Body:Senate Last History Date:19930128 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Thomas Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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331 Senate 19930128 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT ORTHOTIC DEVICES, EXCLUDE CERTAIN SHOES AND DEVICES FROM THE EXEMPTION, AND DEFINE TERMS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code, added in 74A, Part II, Act 612 of 1990, is amended by adding an appropriately numbered item to read:
"( ) orthotic devices or their replacement parts dispensed to be worn on the person of the user as a brace, support, or correction for the body structure. Orthopedic shoes and supportive devices for the foot are not exempt unless they are an integral part of a leg brace or an artificial leg or are custom-made biomechanical foot orthoses. `Custom-made biomechanical foot orthoses' are individually prescribed foot orthoses custom fabricated from a plastic model of the patient's foot but do not include generic arch support devices."
SECTION 2. This act, upon approval by the Governor, is effective for sales made after June 30, 1993.