H 5093 {Rat #255, Act #240 of 2026} General Bill, By Caskey, Bannister, Long, Lawson, 
C. Mitchell and Yow

Similar(S 956)
 AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90,
 RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE
 AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP
 NETWORK; BY AMENDING SECTION 12-21-2420, RELATING TO ADMISSIONS TAX, SO AS TO
 EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; AND BY
 AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON CERTAIN
 COMPUTER EQUIPMENT, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS
 OF THE TAXPAYER. - RATIFIED TITLE

   2/4/2026  House  Introduced and read first time (House Journal-page 10)
   2/4/2026  House  Referred to Committee on Ways and Means (House Journal-page 10)
   4/21/2026  House  Committee report: Favorable Ways and Means (House Journal-page 5)
   4/23/2026  House  Read second time (House Journal-page 20)
   4/23/2026  House  Roll call Yeas-112  Nays-0 (House Journal-page 20)
   4/23/2026  House  Unanimous consent for third reading on next
                     legislative day (House Journal-page 22)
   4/24/2026  House  Read third time and sent to Senate (House Journal-page 2)
   4/28/2026  Senate Introduced and read first time (Senate Journal-page 11)
   4/28/2026  Senate Referred to Committee on Finance (Senate Journal-page 11)
   5/5/2026  Senate Committee report: Favorable Finance (Senate Journal-page 13)
   5/6/2026  Senate Amended (Senate Journal-page 118)
   5/6/2026  Senate Read second time (Senate Journal-page 118)
   5/7/2026  Senate Amended (Senate Journal-page 29)
   5/7/2026  Senate Read third time and returned to House with amendments (Senate Journal-page 29)
   5/7/2026  Senate Roll call Ayes-46  Nays-0
   5/12/2026  House  Debate adjourned (House Journal-page 114)
   5/13/2026  House  Senate amendment amended (House Journal-page 167)
   5/13/2026  House  Returned to Senate with amendments (House Journal-page 167)
   5/13/2026  House  Roll call Yeas-101  Nays-9 (House Journal-page 168)
   5/13/2026  Senate Non-concurrence in House amendment (Senate Journal-page 42)
   5/14/2026  House  House insists upon amendment and conference
                     committee appointed Reps. Bannister, Caskey,
                     Stavrinakis (House Journal-page 64)
   5/14/2026  Senate Conference committee appointed Turner, Young, Sabb (Senate Journal-page 47)
   5/14/2026  House  Conference report received and adopted (House Journal-page 93)
   5/14/2026  House  Roll call Yeas-105  Nays-0 (House Journal-page 94)
   5/14/2026  Senate Conference report received and adopted (Senate Journal-page 47)
   5/15/2026         Ratified R 255
   5/19/2026         Signed By Governor
   6/5/2026         Effective date 07/01/26
   6/3/2026         Act No. 240

H 5093 General Bill, By Caskey, Bannister, Long, Lawson, C. Mitchell and Yow

(A240, R255, H5093)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP NETWORK; BY AMENDING SECTION 12-21-2420, RELATING TO ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; AND BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON CERTAIN COMPUTER EQUIPMENT, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.

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

Gross proceeds of sales

SECTION 1.    Section 12-36-90(2) of the S.C. Code is amended by adding:

(m) amounts paid for contracts for services entered into by the State or political subdivisions thereof, for Emergency Services IP Network, also known as ESInet, in support of Next Generation 911 in South Carolina.

Admissions tax

SECTION 2.    Section 12-21-2420 of the S.C. Code is amended by adding:

(18) on admissions charged by local chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, which are not organized for profit, and no part of whose earnings inure to the benefit of any private shareholder or individual.

Sales tax exemption

SECTION 3.    Section 12-36-2120(79) of the S.C. Code is amended by adding:

(H) For purposes of this item, "taxpayer" includes a person who bears a relationship to the taxpayer as described in Section 267(b) of the Internal Revenue Code.

Time effective

SECTION 4.    This act takes effect July 1, 2026.

Ratified the 15th day of May, 2026.

Approved the 19th day of May, 2026.

This web page was last updated on July 1, 2026 at 2:00 PM