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Current Status Bill Number:View additional legislative information at the LPITS web site.3163 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990112 Primary Sponsor:J. Brown All Sponsors:J. Brown Drafted Document Number:l:\council\bills\kgh\15162htc99.doc Residing Body:House Current Committee:Medical, Military, Public and Municipal Affairs Committee 27 H3M Subject:Sales tax exemption, prescription orthotic devices and replacement parts; Taxation, Medical History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990112 Introduced, read first time, 27 H3M referred to Committee House 19990106 Prefiled, referred to Committee 27 H3M Versions of This Bill
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 70A, Part II, Act 419 of 1998, is further amended to read:
"(28)(a) medicine and prosthetic devices sold by prescription, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of cancer, lymphoma, leukemia, or related diseases, including prescription medicines used to relieve the effects of any such treatment, 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, 1999.
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