Current Status Introducing Body:House Bill Number:3984 Primary Sponsor:Koon Committee Number:30 Type of Legislation:GB Subject:Sales tax exemption, certain medical equipment Residing Body:House Current Committee:Ways and Means Computer Document Number:CYY/18584.SD Introduced Date:May 08, 1991 Last History Body:House Last History Date:May 08, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Koon Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3984 House May 08, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE GROSS PROCEEDS OF THE SALE OF CERTAIN DURABLE MEDICAL EQUIPMENT AND SUPPLIES, NOT OTHERWISE EXEMPT FROM THE SALES TAX, WHEN PRESCRIBED BY A PHYSICIAN FOR THE TREATMENT OF AN INDIVIDUAL AND NOT FOR INSTITUTIONAL USE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding a new item to be appropriately numbered which shall read:
"( ) The gross proceeds, whether remitted by an individual or by insurance benefits, medicare or medicaid, of the sale and rental of durable medical equipment and supplies such as the following not otherwise exempt under item (28) when prescribed by a physician for the management of a disease or condition for an individual and not for institutional use:
(1) hospital beds;
(2) wheelchairs;
(3) bedside commodes;
(4) walking aids;
(5) oxygen and associated equipment and supplies;
(6) devices used in the treatment of respiratory diseases;
(7) ostomy products;
(8) adult urinary and bowel incontinent products;
( 9) enteral feeding products and equipment;
(10) pain control devices;
(11) intravenous products and equipment;
(12) wound dressing products and supplies;
(13) heart, blood, and respiratory monitoring equipment;
(14) orthotic braces and supports;
(15) replacement batteries for devices which are exempt from sales tax;
(16) assistive devices for the disabled;
(17) conversion devices which are installed to allow the disabled to operate personal vehicles; and
(18) physical therapy devices and equipment.
This exemption does not include basic first aid, safety, or convenience items which are universally available and applied without the direction of a physician."
SECTION 2. This act takes effect upon approval by the Governor.