Current Status Introducing Body:House Bill Number:4387 Primary Sponsor:J. Brown Committee Number:30 Type of Legislation:GB Subject:Sales tax exemption, prescription orthotic devices Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5256HC.94 Introduced Date:19940111 Last History Body:House Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:J. Brown Inabinett Wilkes Rudnick Harvin Corning Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
4387 House 19940111 Introduced, read first time, 30
referred to Committee
4387 House 19931215 Prefiled, referred to 30
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 EXEMPT PRESCRIPTION ORTHOTIC DEVICES AND REPLACEMENT PARTS FOR PRESCRIPTION PROSTHETIC AND ORTHOTIC DEVICES.
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) (a) medicine and prosthetic devices sold by prescription;
(b) prosthetic and orthotic devices sold by prescription and replacement parts for such devices;
(c) hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician; and
(d) dental prosthetic devices;"
SECTION 2. This act takes effect July 1, 1994.