South Carolina General Assembly
116th Session, 2005-2006

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H. 3950

STATUS INFORMATION

General Bill
Sponsors: Reps. E.H. Pitts and Kirsh
Document Path: l:\council\bills\bbm\10791mm05.doc
Companion/Similar bill(s): 793

Introduced in the House on April 19, 2005
Currently residing in the House Committee on Ways and Means

Summary: Medical equipment and supplies eligible for Medicare or Medicaid reimbursement

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   4/19/2005  House   Introduced and read first time HJ-66
   4/19/2005  House   Referred to Committee on Ways and Means HJ-66

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/19/2005

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PHASE IN OVER FOUR YEARS AN EXEMPTION FROM SALES TAX OF 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, as last amended by Act 69 of 2003, is further 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 and is to be phased in over a period of four years so that at the fifth year, the exemption is complete."

SECTION    2.    Notwithstanding the rates of tax imposed pursuant to Chapter 36, Title 12 of the 1976 Code, the rate of tax imposed pursuant to that chapter on the gross proceeds of sales of durable medical equipment not exempted by this item is four percent for sales from July 1, 2005 through June 30, 2006, three percent for sales from July 1, 2006 through June 30, 2007, two percent for sales from July 1, 2007 through June 30, 2008, and one percent for sales from July 1, 2008 through June 30, 2009. Except where otherwise exempt, the local sales and use taxes authorized by law continue to apply to those sales subject to the reduced state rate of tax provided in this item.

SECTION    3.    This act takes effect July 1, 2005.

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