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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