South Carolina General Assembly
126th Session, 2025-2026
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Indicates Matter Stricken
Indicates New Matter
H. 4705
STATUS INFORMATION
General Bill
Sponsors: Rep. Rankin
Document Path: LC-0329DG26.docx
Prefiled in the House on December 16, 2025
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 |
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 SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN FIREFIGHTING EQUIPMENT PURCHASED BY VOLUNTEER FIRE DEPARTMENTs.
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) firefighting equipment purchased by a volunteer fire department. For purposes of this section, firefighting equipment includes items of tangible personal property enumerated in Section 23-9-25(E), and "volunteer fire department" has the same meaning as set forth in Section 23-9-25.
SECTION 2. This act takes effect July 1, 2026.
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This web page was last updated on December 17, 2025 at 1:17 PM