Current Status Bill Number:3130 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19950110 Primary Sponsor:J. Brown All Sponsors:J. Brown, Tucker, L. Whipper, Hines, Shissias Drafted Document Number:JIC\5140HTC.95 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemptions
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ House 19950110 Introduced, read first time, 30 HWM referred to Committee House 19941221 Prefiled, referred to Committee 30 HWMView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT PRESCRIPTION ORTHOTIC DEVICES AND REPLACEMENT PARTS FOR PRESCRIPTION PROSTHETIC AND ORTHOTIC DEVICES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(28) of the 1976 Code, as last amended by Section 75, Part II, Act 497 of 1994, is further amended to read:
"(28) (a) medicine and prosthetic devices sold by prescription, and free samples of prescription medicine distributed by its manufacturer and any use of these free samples;
(b) hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician;
(c) medicine donated by its manufacturer to a public institution of higher education for research or for the treatment of indigent patients; and
(d) dental prosthetic devices; and
(e) prosthetic and orthotic devices sold by prescription and replacement parts for such devices;"
SECTION 2. This act takes effect July 1, 1995.