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H. 3456

STATUS INFORMATION

General Bill
Sponsors: Reps. Keegan and White
Document Path: l:\council\bills\ggs\22778htc03.doc

Introduced in the House on January 29, 2003
Currently residing in the House Committee on Ways and Means

Summary: Sales tax exemption for medical equipment

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/29/2003  House   Introduced and read first time HJ-8
   1/29/2003  House   Referred to Committee on Ways and Means HJ-8
   2/27/2003  House   Member(s) request name added as sponsor: White

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/29/2003

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT FROM SALES TAX THE GROSS PROCEEDS OF SALES OR SALES PRICE OF DURABLE MEDICAL EQUIPMENT AND RELATED MEDICAL SUPPLIES ELIGIBLE FOR MEDICARE OR MEDICAID REIMBURSEMENT AND WHICH ARE SOLD BY WRITTEN PRESCRIPTION OR CERTIFICATE OF MEDICAL NECESSITY.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    durable medical equipment and related medical supplies any part of the cost of which is reimbursable under Medicare or Medicaid and which are sold on either a certificate of medical necessity or a written prescription of a physician, dentist, or other professional person licensed to prescribe. This exemption applies whether or not the item is purchased by a Medicare or Medicaid beneficiary."

SECTION    2.    This act takes effect July 1, 2003.

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