Indicates Matter Stricken

Indicates New Matter

 

As Passed By The Senate

May 7, 2026

 

H. 5093

 

Introduced by Reps. Caskey, Bannister, Long, Lawson, C. Mitchell and Yow

 

S. Printed 5/7/26--S.

Read the first time April 28, 2026

 

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A bill

 

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.

    Amend Title To Conform

 

Be it enacted by the General Assembly of the State of South Carolina:

 

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.

    (n) premiums, fees, or any other charges paid for insurance products purchased, whether in the same or a separate transaction, for a product purchased on which sales tax was collected.

 

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.

 

SECTION 3.  Section 12-36-2120(79) of the S.C. Code is amended to read:

 

    (79)(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 4.  This act takes effect July 1, 2026.

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