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 ITEMS SOLD TO INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS.

 

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) all supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications services providers, for use in producing, broadcasting, or distributing internet access service, communications services, or any combination thereof. For the purpose of this item, internet access service providers and communications services providers are deemed to be manufacturers.

 

SECTION 2.  The provisions of Section 12-36-2120(85), as added by this act, are repealed on July 1, 2033.

 

SECTION 3.  This act takes effect July 1, 2026.

----XX----