South Carolina H 3371: Admissions tax exemption

Bill Text

2025-2026 Bill 3371 Text of Previous Version (Apr. 29, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3371

Indicates Matter Stricken
Indicates New Matter

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

Amended

April 29, 2026

H. 3371

Introduced 
by Rep. Hixon 

S. Printed 4/29/26--H.

Read the first time January 14, 2025

________

A bill

to amend the South Carolina Code of Laws by 
amending Section 12-21-2420, relating to admissions tax, so as to EXEMPT 
ADMISSIONS CHARGED BY CERTAIN NONPROFIT BUSINESS LEAGUES AND CHAMBERS OF 
COMMERCE.

 Amend Title To Conform

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

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

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This web page was last updated on April 29, 2026 at 11:35 PM