Current Status Introducing Body:House Bill Number:4704 Primary Sponsor:Manly Committee Number:30 Type of Legislation:GB Subject:Sales tax exemption, prosthetic devices Residing Body:House Computer Document Number:JIC/6465.HC Introduced Date:Apr 08, 1992 Last History Body:House Last History Date:Apr 08, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Manly Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4704 House Apr 08, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ALLOWED PROSTHETIC DEVICES SOLD BY PRESCRIPTION TO SALES OF SUCH DEVICES TO A PURCHASER WHICH IS A HOSPITAL WHICH OBTAINS THE DEVICE FOR THE PURPOSE OF DONATING IT TO A PATIENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(28) of the 1976 Code is amended to read:
"(28) medicine and prosthetic devices sold by prescription; hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician; and dental prosthetic devices;. The exemption allowed by this item for prescription prosthetic devices extends to sales of such prosthetic devices to a purchaser which is a hospital which obtains the device for the purpose of donating it to a patient;"
SECTION 2. This act takes effect upon approval by the Governor.