South Carolina General Assembly
126th Session, 2025-2026

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H. 3800

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

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

View the latest legislative information at the website

VERSIONS OF THIS BILL

01/28/2025
04/09/2025
04/23/2025
04/29/2025



Indicates Matter Stricken

Indicates New Matter

 

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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This web page was last updated on April 29, 2025 at 9:13 PM