A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS SO AS TO EXEMPT CERTAIN MEDICINE USED FOR OPHTHALMIC DISEASE.

 

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

 

SECTION 1.  Section 12-36-2120(28) of the S.C. Code is amended by adding a subitem to read:

 

    (g) insertable medicine used in the prevention, treatment, or cure of an ophthalmic disease or condition so long as the medicine is administered by or pursuant to the supervision of a physician, and in an office which is under the supervision of a physician, in an independent surgery center, or in a hospital-based outpatient department;

 

SECTION 2.  This act takes effect on July 1, 2023.

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