South Carolina General Assembly126th Session, 2025-2026
Bill 3800
Indicates Matter StrickenIndicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
Indicates Matter Stricken Indicates New Matter Committee Report April 9, 2025 H. 3800 Introduced by Reps. W. Newton, Bannister, Herbkersman, White, Kilmartin and Frank S. Printed 4/9/25--H. Read the first time January 28, 2025 ________ The committee on House Ways and Means To whom was referred a Bill (H. 3800) to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to the sales tax exemption on durable medical equipment, so as to delete an eligibility, etc., respectfully Report: That they have duly and carefully considered the same, and recommend that the same do pass with amendment: Amend the bill, as and if amended, SECTION 1, by striking Section 12-36-2120(74)(a) and inserting: (a) as defined under federal and state Medicaid and or Medicare laws; Renumber sections to conform. Amend title to conform. B.W. BANNISTER for Committee. _______
Indicates Matter Stricken
Indicates New Matter
Committee Report
April 9, 2025
H. 3800
Introduced by Reps. W. Newton, Bannister, Herbkersman, White, Kilmartin and Frank
S. Printed 4/9/25--H.
Read the first time January 28, 2025
________
The committee on House Ways and Means
To whom was referred a Bill (H. 3800) to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to the sales tax exemption on durable medical equipment, so as to delete an eligibility, etc., respectfully
Report:
That they have duly and carefully considered the same, and recommend that the same do pass with amendment:
Amend the bill, as and if amended, SECTION 1, by striking Section 12-36-2120(74)(a) and inserting:
(a) as defined under federal and state Medicaid and or Medicare laws;
Renumber sections to conform.
Amend title to conform.
B.W. BANNISTER for Committee.
_______
A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON DURABLE MEDICAL EQUIPMENT, SO AS TO DELETE AN ELIGIBILITY REQUIREMENT THAT THE SELLER HAVE A PRINCIPAL PLACE OF BUSINESS IN THIS STATE. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 12-36-2120(74) of the S.C. Code is amended to read: (74) durable medical equipment and related supplies: (a) as defined under federal and state Medicaid and Medicare laws; (b) which is paid directly by funds of this State or the United States under the Medicaid or Medicare programs, where state or federal law or regulation authorizing the payment prohibits the payment of the sale or use tax; and (c) sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State; SECTION 2. This act takes effect upon approval by the Governor. ----XX----
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON DURABLE MEDICAL EQUIPMENT, SO AS TO DELETE AN ELIGIBILITY REQUIREMENT THAT THE SELLER HAVE A PRINCIPAL PLACE OF BUSINESS IN THIS STATE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(74) of the S.C. Code is amended to read:
(74) durable medical equipment and related supplies:
(a) as defined under federal and state Medicaid and Medicare laws;
(b) which is paid directly by funds of this State or the United States under the Medicaid or Medicare programs, where state or federal law or regulation authorizing the payment prohibits the payment of the sale or use tax; and
(c) sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State;
SECTION 2. This act takes effect upon approval by the Governor.
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