South Carolina General Assembly
126th Session, 2025-2026

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H. 4705

STATUS INFORMATION

General Bill
Sponsors: Reps. Rankin, Pope, Oremus, Taylor, White, Teeple, Willis and Gilliam
Document Path: LC-0329DG26.docx

Introduced in the House on January 13, 2026
Currently residing in the House

Summary: Volunteer Fire Sales Tax Exemption Act

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 62)
1/13/2026 House Referred to Committee on Ways and Means (House Journal-page 62)
1/20/2026 House Member(s) request name added as sponsor: White
1/21/2026 House Member(s) request name added as sponsor: Teeple
1/29/2026 House Member(s) request name added as sponsor: Willis, Gilliam

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/17/2025



 

 

 

 

 

 

 

 

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 January 13, 2026 at 2:43 PM