South Carolina H 4621: Maximum Sales Tax

Bill Text

2025-2026 Bill 4621 Text of Previous Version (Dec. 17, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4621

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY AMENDING SECTION 12-36-2110, RELATING TO THE MAXIMUM TAX ON THE SALE OF 
CERTAIN ITEMS, SO AS TO INCLUDE MUSICAL EQUIPMENT PURCHASED BY CERTAIN 
RELIGIOUS ORGANIZATIONS.

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

SECTION 1. Section 12-36-2110(C) of the 
S.C. Code is amended to read:

 (C) For the sale of each musical instrument, 
musical equipment, or each piece of office equipment, purchased by a 
religious organization exempt under Internal Revenue Code Section 501(c)(3), 
the maximum tax imposed by this chapter is three hundred dollars. The musical 
instrument, musical equipment, or office equipment 
must be located on church property and used exclusively for the organizations 
exempt purpose. The religious organization must furnish to the seller an 
affidavit on forms prescribed by the department. The affidavit must be retained 
by the seller.

SECTION 
2. This act takes effect upon approval by the Governor.

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This web page was last updated on December 17, 2025 at 12:58 PM