Current Status Bill Number:3141 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970114 Primary Sponsor:J. Brown All Sponsors:J. Brown and Clyburn Drafted Document Number:jic\5235htc.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Sales tax exemption, prescription orthotic and prosthetic devices; taxation
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19970114 Introduced, read first time, 30 HWM
referred to Committee
House 19970108 Prefiled, referred to Committee 30 HWM
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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, as last amended by Section 62A, Part II, Act 458 of 1996, is further amended to read:
"(28) (a) medicine and prosthetic devices sold by prescription, and free samples of prescription medicine distributed by its manufacturer and any use of these free samples;
(b) hypodermic needles, insulin, alcohol swabs, blood sugar testing strips, monolet lancets, dextrometer supplies, blood glucose meters, and other similar diabetic supplies sold to diabetics under the authorization and direction of a physician;
(c) medicine donated by its manufacturer to a public institution of higher education for research or for the treatment of indigent patients; and
(d) dental prosthetic devices; and
(e) prosthetic and orthotic devices sold by prescription and replacement parts for such devices;"
SECTION 2. This act takes effect July 1, 1997.