South Carolina General Assembly
126th Session, 2025-2026

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H. 5093

STATUS INFORMATION

General Bill
Sponsors: Reps. Caskey, Bannister, Long, Lawson, C. Mitchell and Yow
Companion/Similar bill(s): 956
Document Path: LC-0383DG26.docx

Introduced in the House on February 4, 2026
Introduced in the Senate on April 28, 2026
Last Amended on May 14, 2026
Passed by the General Assembly on May 14, 2026

Summary: Gross proceeds

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
2/4/2026 House Introduced and read first time (House Journal-page 10)
2/4/2026 House Referred to Committee on Ways and Means (House Journal-page 10)
4/21/2026 House Committee report: Favorable Ways and Means (House Journal-page 5)
4/23/2026 House Read second time (House Journal-page 20)
4/23/2026 House Roll call Yeas-112 Nays-0 (House Journal-page 20)
4/23/2026 House Unanimous consent for third reading on next legislative day (House Journal-page 22)
4/24/2026 House Read third time and sent to Senate (House Journal-page 2)
4/28/2026 Senate Introduced and read first time (Senate Journal-page 11)
4/28/2026 Senate Referred to Committee on Finance (Senate Journal-page 11)
5/5/2026 Senate Committee report: Favorable Finance (Senate Journal-page 13)
5/6/2026 Senate Amended (Senate Journal-page 118)
5/6/2026 Senate Read second time (Senate Journal-page 118)
5/7/2026 Senate Amended (Senate Journal-page 29)
5/7/2026 Senate Read third time and returned to House with amendments (Senate Journal-page 29)
5/7/2026 Senate Roll call Ayes-46 Nays-0
5/12/2026 House Debate adjourned (House Journal-page 114)
5/13/2026 House Senate amendment amended (House Journal-page 167)
5/13/2026 House Returned to Senate with amendments (House Journal-page 167)
5/13/2026 House Roll call Yeas-101 Nays-9 (House Journal-page 168)
5/13/2026 Senate Non-concurrence in House amendment (Senate Journal-page 42)
5/14/2026 House House insists upon amendment and conference committee appointed Reps. Bannister, Caskey, Stavrinakis (House Journal-page 64)
5/14/2026 Senate Conference committee appointed Turner, Young, Sabb (Senate Journal-page 47)
5/14/2026 House Conference report received and adopted (House Journal-page 93)
5/14/2026 House Roll call Yeas-105 Nays-0 (House Journal-page 94)
5/14/2026 Senate Conference report received and adopted (Senate Journal-page 47)
5/15/2026 Ratified R 255
5/19/2026 Signed By Governor

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/4/2026
4/21/2026
5/5/2026
5/6/2026
5/7/2026
5/13/2026
5/14/2026

NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.

(R255, H5093)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP NETWORK; BY AMENDING SECTION 12-21-2420, RELATING TO ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; AND BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON CERTAIN COMPUTER EQUIPMENT, 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:

Gross proceeds of sales

SECTION 1.    Section 12-36-90(2) of the S.C. Code is amended by adding:

(m) amounts paid for contracts for services entered into by the State or political subdivisions thereof, for Emergency Services IP Network, also known as ESInet, in support of Next Generation 911 in South Carolina.

Admissions tax

SECTION 2.    Section 12-21-2420 of the S.C. Code is amended by adding:

(18) on admissions charged by local chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, which are not organized for profit, and no part of whose earnings inure to the benefit of any private shareholder or individual.

Sales tax exemption

SECTION 3.    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.

Time effective

SECTION 4.    This act takes effect July 1, 2026.

Ratified the 15th day of May, 2026.

______________________________________________________________________

President of the Senate

_____________________________________________________________________

Speaker of the House of Representatives

Approved the _____________ day of _________________________________________2026.

____________________________________________________________________

Governor

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This web page was last updated on May 15, 2026 at 5:17 PM