South Carolina General Assembly
126th Session, 2025-2026
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Indicates Matter Stricken
Indicates New Matter
H. 4925
STATUS INFORMATION
General Bill
Sponsors: Rep. Bannister
Document Path: LC-0336DG26.docx
Introduced in the House on January 14, 2026
Currently residing in the House Committee on Ways and Means
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 1/14/2026 | House | Introduced and read first time |
| 1/14/2026 | 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 THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(79) of the S.C. Code is amended by adding:
(H) For purposes of this item, "taxpayer" includes a person who bears a relationship to the taxpayer as described in Section 267(b) of the Internal Revenue Code.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on January 14, 2026 at 3:41 PM