Reference is to printer's date 3/22/18-H.
Amend the bill, as and if amended, by striking SECTION 3 and inserting:
/ SECTION 3. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( )(a)
incontinence supplies and related home medical
supplies:
(i)
as defined under federal and state Medicaid or Medicare
laws;
(ii)
which are paid directly by funds of this State or the
United States under the Medicaid or Medicare programs, where
state or federal law or regulation authorizing the payment
prohibits the payment of the sale or use tax; and
(iii)
sold by a person engaged in the business of selling such
equipment and supplies at retail who holds a South Carolina
retail sales license.
(b)
This exemption only applies to sales to individuals and
does not apply to sales to hospitals, infirmaries, nursing
homes, and similar institutions, and medical doctors, dentists,
and other medical professionals."
/
Amend the bill further, by striking Section 4.C. and inserting:
/ C. This SECTION takes effect upon approval by the Governor and applies to property tax returns due after December 31, 2020. /
Renumber sections to conform.
Amend title to conform.