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A45, R64, H3800
STATUS INFORMATION
General Bill
Sponsors: Reps. W. Newton, Bannister, Herbkersman, White, Kilmartin and Frank
Companion/Similar bill(s): 3382
Document Path: LC-0111DG25.docx
Introduced in the House on January 28, 2025
Introduced in the Senate on April 24, 2025
Last Amended on April 23, 2025
Currently residing in the Senate
Governor's Action: May 12, 2025, Signed
Summary: Sales tax exemption
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 1/28/2025 | House | Introduced and read first time (House Journal-page 23) |
| 1/28/2025 | House | Referred to Committee on Ways and Means (House Journal-page 23) |
| 2/4/2025 | House | Member(s) request name added as sponsor: White |
| 2/5/2025 | House | Member(s) request name added as sponsor: Kilmartin |
| 2/6/2025 | House | Member(s) request name added as sponsor: Frank |
| 4/9/2025 | House | Committee report: Favorable with amendment Ways and Means |
| 4/23/2025 | House | Amended (House Journal-page 9) |
| 4/23/2025 | House | Read second time (House Journal-page 9) |
| 4/23/2025 | House | Roll call Yeas-99 Nays-0 (House Journal-page 10) |
| 4/24/2025 | House | Read third time and sent to Senate (House Journal-page 66) |
| 4/24/2025 | Senate | Introduced and read first time (Senate Journal-page 7) |
| 4/24/2025 | Senate | Referred to Committee on Finance (Senate Journal-page 7) |
| 4/29/2025 | Senate | Committee report: Favorable Finance (Senate Journal-page 17) |
| 5/1/2025 | Senate | Read second time (Senate Journal-page 70) |
| 5/1/2025 | Senate | Roll call Ayes-39 Nays-1 (Senate Journal-page 70) |
| 5/6/2025 | Senate | Read third time and enrolled (Senate Journal-page 41) |
| 5/8/2025 | Ratified R 64 | |
| 5/12/2025 | Signed By Governor | |
| 5/19/2025 | Effective date 05/12/25 | |
| 5/19/2025 | Act No. 45 |
View the latest legislative information at the website
VERSIONS OF THIS BILL
01/28/2025
04/09/2025
04/23/2025
04/29/2025
NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.
(A45, R64, H3800)
AN ACT 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:
Durable medical equipment
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 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;
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 8th day of May, 2025.
Approved the 12th day of May, 2025.
This web page was last updated on May 19, 2025 at 1:28 PM