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Committee Report

April 29, 2025

 

H. 3800

 

Introduced by Reps. W. Newton, Bannister, Herbkersman, White, Kilmartin and Frank

 

S. Printed 4/29/25--S.

Read the first time April 24, 2025

 

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The committee on Senate Finance

To whom was referred a Bill (H. 3800) to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to the sales tax exemption on durable medical equipment, so as to delete an eligibility, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass:

 

HARVEY PEELER for Committee.

 

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A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON DURABLE MEDICAL EQUIPMENT, SO AS TO DELETE AN ELIGIBILITY REQUIREMENT THAT THE SELLER HAVE A PRINCIPAL PLACE OF BUSINESS IN THIS STATE.

 

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

 

SECTION 1.  Section 12-36-2120(74) of the S.C. Code is amended to read:

 

    (74) durable medical equipment and related supplies:

       (a) as defined under federal and state Medicaid and or Medicare laws;

       (b) which is paid directly by funds of this State or the United States under the Medicaid or Medicare programs, where state or federal law or regulation authorizing the payment prohibits the payment of the sale or use tax; and

       (c) sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State;

 

SECTION 2.  This act takes effect upon approval by the Governor.

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