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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