South Carolina General Assembly
126th Session, 2025-2026
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Indicates Matter Stricken
Indicates New Matter
H. 4619
STATUS INFORMATION
General Bill
Sponsors: Reps. White, Chumley and Edgerton
Document Path: LC-0435SA26.docx
Introduced in the House on January 13, 2026
Currently residing in the House Committee on Ways and Means
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 12/16/2025 | House | Prefiled |
| 12/16/2025 | House | Referred to Committee on Ways and Means |
| 1/13/2026 | House | Introduced and read first time (House Journal-page 37) |
| 1/13/2026 | House | Referred to Committee on Ways and Means (House Journal-page 37) |
View the latest legislative information at the website
VERSIONS OF THIS BILL
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN SALES FROM A SMALL BUSINESS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the S.C. Code is amended by adding:
(85) sales made at a small business located in this State during one month each year of the small business's choosing. For purposes of this item, "small business" has the same meaning as defined by the Small Business Administration and the North American Industry Classification System (NAICS). Each year a small business shall inform the department of which month it has chosen for its sales tax holiday by October first of the previous year.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on January 13, 2026 at 2:42 PM