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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS GENERALLY, INCLUDING THE EXEMPTION FOR THE SALE OF PRESCRIPTION MEDICINES USED IN THE TREATMENT OF CANCER AND RELATED DISEASES, SO AS TO EXTEND THIS EXEMPTION TO THE SALE OF PRESCRIPTION MEDICINES USED IN THE TREATMENT OF RHEUMATOID ARTHRITIS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(28)(a) of the 1976 Code, as amended by Act 69 Section 3. PP of 2003, is further amended to read:
"(a) medicine and prosthetic devices sold by prescription, prescription medicines used to prevent respiratory syncytial virus, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of rheumatoid arthritis, 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;"
SECTION 2. This act takes effect July 1, 2004.
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