South Carolina General Assembly
125th Session, 2023-2024

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Indicates New Matter

H. 4598

STATUS INFORMATION

General Bill
Sponsors: Reps. Burns, Carter, Clyburn and Guffey
Document Path: LC-0251DG24.docx

Introduced in the House on January 9, 2024
Ways and Means

Summary: Nonprofit sales tax exemption

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
11/16/2023 House Prefiled
11/16/2023 House Referred to Committee on Ways and Means
1/9/2024 House Introduced and read first time (House Journal-page 94)
1/9/2024 House Referred to Committee on Ways and Means (House Journal-page 94)

View the latest legislative information at the website

VERSIONS OF THIS BILL

11/16/2023



 

 

 

 

 

 

 

 

A bill

 

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to sales tax exemptions, so as to exempt sales made to a nonprofit organization with federal tax-exempt status.

 

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

 

SECTION 1.  Section 12-36-2120(B) of the S.C. Code is amended by adding an item to read:

 

    (84) sales made to a nonprofit organization that is exempt from federal income tax pursuant to Section 501(c) of the Internal Revenue Code.

 

SECTION 2.  This act takes effect July 1, 2024.

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This web page was last updated on January 9, 2024 at 4:38 PM