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TO AMEND SECTION 12-36-2120 OF THE 1976 CODE, RELATING TO SALES TAX EXEMPTIONS, TO PROVIDE THAT ALL SUPPLIES AND TANGIBLE PERSONAL PROPERTY SOLD TO A RELIGIOUS ORGANIZATION ARE EXEMPT FROM SALES TAX.
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:
"( ) all supplies and tangible personal property sold to a church or other religious organization for use or consumption in the exercise of the ministry, if the organization is exempt from income taxation pursuant to Internal Revenue Code 501(c)(3)"
SECTION 2. This act takes effect upon approval by the Governor.
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