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TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO EXEMPT ALL SALES MADE TO MILITARY VETERANS ON VETERANS DAY.
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 sales made to military veterans during the twenty-four hour period on November 11, Veterans Day, each year. For purposes of this item, a 'military veteran' is any person who is retired or discharged from the armed services of the United States who possesses a United States Department of Defense discharge certificate, also known as a DD Form 214, that shows a characterization of service, or discharge status of 'honorable' or 'general under honorable conditions' and establishes the person's qualifying military service in the United States armed forces. A military veteran may prove exempt status by providing a valid driver's license with a veteran designation, the certificate of discharge, the DD Form 214, or any other form the department finds appropriate."
SECTION 2. This act takes effect upon approval by the Governor.
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