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RECALLED
May 3, 2000
S. 575
S. Printed 5/3/00--H.
Read the first time June 3, 1999.
TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE SOUTH CAROLINA SALES TAX, SO AS TO PROVIDE FOR THE EXEMPTION OF SPECIFIED MEDICAL AND PHARMACEUTICAL SUPPLIES USED FOR THE INTRAVENOUS ADMINISTRATION OF A PRESCRIPTION DRUG OR MEDICINE IN CERTAIN SITUATIONS.
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 Act 419 of 1998, 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) disposable medical supplies such as bags, tubing, needles, and syringes, which are dispensed by a licensed pharmacist in accordance with an individual prescription written for the use of a human being by a licensed health care provider, which are used for the intravenous administration of a prescription drug or medicine, and which come into direct contact with the prescription drug or medicine. This exemption applies only to supplies used in the treatment of a patient outside of a hospital, skilled nursing facility, or ambulatory surgical treatment center;
(c)(d) medicine donated by its manufacturer to a public institution of higher education for research or for the treatment of indigent patients; and
(d)(e) dental prosthetic devices;"
SECTION 2. This act takes effect upon approval by the Governor.
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